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 of income escaping assessment challenged due to non-compliance with Section 151A. Notices issued by Joint Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO). Held that JAO lacked jurisdiction to issue impugned notices, particularly in view of Section 151A read with Central Government notification dated 29 March 2022. Following Hexaware Technologies Ltd. case, impugned notices held illegal and invalid as JAO had no jurisdiction. Petition allowed in favor of assessee.
Faceless assessment of income escaping assessment challenged due to non-compliance with Section 151A. Notices issued by Joint Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO). Held that JAO lacked jurisdiction to issue impugned notices, particularly in view of Section 151A read with Central Government notification dated 29 March 2022. Following Hexaware Technologies Ltd. case, impugned notices held illegal and invalid as JAO had no jurisdiction. Petition allowed in favor of assessee.
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