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...
Ex parte order passed based on old PAN number challenged. Society contended all transactions accounted for in audited books, returns filed with new PAN. Department issued notice to old PAN. Held, department issued notice to PAN on record, petitioner unable to reply due to old PAN. Opportunity to reply to Section 148 notice granted. Assessment order, penalty order, demand notices set aside for remand. Writ of certiorari issued quashing order u/ss 147, 144, 144B and demand u/s 156.
Ex parte order passed based on old PAN number challenged. Society contended all transactions accounted for in audited books, returns filed with new PAN. Department issued notice to old PAN. Held, department issued notice to PAN on record, petitioner unable to reply due to old PAN. Opportunity to reply to Section 148 notice granted. Assessment order, penalty order, demand notices set aside for remand. Writ of certiorari issued quashing order u/ss 147, 144, 144B and demand u/s 156.
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