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...
The HC quashed the notice issued u/s 147 for reopening of assessment. There was no tangible material to form a belief of income escaping assessment. The reasons recorded merely reflected a change of opinion which is impermissible. All material facts were duly disclosed by the petitioner during the original assessment proceedings. The reopening notice was thus held to be invalid and set aside.
The HC quashed the notice issued u/s 147 for reopening of assessment. There was no tangible material to form a belief of income escaping assessment. The reasons recorded merely reflected a change of opinion which is impermissible. All material facts were duly disclosed by the petitioner during the original assessment proceedings. The reopening notice was thus held to be invalid and set aside.
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