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...
Reopening of assessment u/s 147 was challenged due to lack of material relating to alleged wrongful IGST refunds for assessment year 2020-21. Disallowable expenditure pertained to financial years 2017-18 and 2018-19, corresponding to assessment years 2018-19 and 2019-20. Petitioner's reply revealed IGST refund issue was concluded in its favor. High Court found reassessment unsustainable due to absence of relevant material for assessment year 2020-21, deciding in favor of assessee.
Reopening of assessment u/s 147 was challenged due to lack of material relating to alleged wrongful IGST refunds for assessment year 2020-21. Disallowable expenditure pertained to financial years 2017-18 and 2018-19, corresponding to assessment years 2018-19 and 2019-20. Petitioner's reply revealed IGST refund issue was concluded in its favor. High Court found reassessment unsustainable due to absence of relevant material for assessment year 2020-21, deciding in favor of assessee.
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