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...
Petitioner challenged audit assessment dated 13.10.2020 alleging violation of natural justice and limitation period. HC held non-mentioning of Section 21(5) in show cause notices not fatal as petitioner failed to respond. Audit assessment within extended limitation period u/s 21(5) for tax evasion. Petition dismissed.
Petitioner challenged audit assessment dated 13.10.2020 alleging violation of natural justice and limitation period. HC held non-mentioning of Section 21(5) in show cause notices not fatal as petitioner failed to respond. Audit assessment within extended limitation period u/s 21(5) for tax evasion. Petition dismissed.
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