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...
Legality of search u/s 132 scrutinized through Articles 21 and 265 - Doctrine of Proportionality applicable for statutory violations impacting right to privacy. Necessity to examine if search strictly adhered to statutory/constitutional safeguards and resultant impact on admissibility of illegally obtained evidence under Pooran Mal case. Non-communication of reasons for centralization u/s 127 renders transfer void unless assessee acquiesced - Section 292B applicability to be examined. Assessments u/s 153A contingent on seized incriminating material - Sinhgad principles on relevance of seized materials. Individual examination of Section 153C notices mandated instead of generalization. Provisional attachments u/s 281B to be re-examined. Validity of Section 143(2) notices and 143(3) orders open for consideration based on jurisdictional issues. Matter remanded for fresh adjudication.
Legality of search u/s 132 scrutinized through Articles 21 and 265 - Doctrine of Proportionality applicable for statutory violations impacting right to privacy. Necessity to examine if search strictly adhered to statutory/constitutional safeguards and resultant impact on admissibility of illegally obtained evidence under Pooran Mal case. Non-communication of reasons for centralization u/s 127 renders transfer void unless assessee acquiesced - Section 292B applicability to be examined. Assessments u/s 153A contingent on seized incriminating material - Sinhgad principles on relevance of seized materials. Individual examination of Section 153C notices mandated instead of generalization. Provisional attachments u/s 281B to be re-examined. Validity of Section 143(2) notices and 143(3) orders open for consideration based on jurisdictional issues. Matter remanded for fresh adjudication.
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