Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Faceless assessment notices issued by Joint Assessing Officer instead of Facessing Assessing Officer held invalid as lacking jurisdiction u/s 151A read with Central Government notification dated 29 March 2022. Following Hexaware Technologies Ltd. decision, High Court allowed petition, declaring impugned notices illegal and invalid due to jurisdictional defect of issuance by Joint Assessing Officer.
Faceless assessment notices issued by Joint Assessing Officer instead of Facessing Assessing Officer held invalid as lacking jurisdiction u/s 151A read with Central Government notification dated 29 March 2022. Following Hexaware Technologies Ltd. decision, High Court allowed petition, declaring impugned notices illegal and invalid due to jurisdictional defect of issuance by Joint Assessing Officer.
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