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 scheme - jurisdictional issue regarding Jurisdictional Assessing Officer (JAO) issuing notice u/s 148 for reassessment. Principal authority's power to transfer case to JAO available but to be exercised considering specific facts and circumstances, not by general order. Circulars cannot override statutory provisions, especially those with financial implications which must be strictly followed. Authorities cannot usurp legal provisions for convenience causing hardship to assessees. Notices issued by JAO u/s 148 and subsequent proceedings without conducting faceless assessment u/s 144B contrary to law, hence notices set aside for want of jurisdiction.
Faceless assessment scheme - jurisdictional issue regarding Jurisdictional Assessing Officer (JAO) issuing notice u/s 148 for reassessment. Principal authority's power to transfer case to JAO available but to be exercised considering specific facts and circumstances, not by general order. Circulars cannot override statutory provisions, especially those with financial implications which must be strictly followed. Authorities cannot usurp legal provisions for convenience causing hardship to assessees. Notices issued by JAO u/s 148 and subsequent proceedings without conducting faceless assessment u/s 144B contrary to law, hence notices set aside for want of jurisdiction.
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