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...
HC examined procedural compliance in tax assessment proceedings. The court determined that the order dated March 30, 2021 constituted a draft assessment order rather than a final order, as mandatory procedures were not properly followed. Consequently, the subsequent demand notice, penalty order, and recovery notices were deemed invalid as they were based on a draft rather than final assessment. While the draft assessment order itself remained valid and could not be set aside, the court quashed all subsequent enforcement actions including the demand notice dated March 30, 2021, penalty order dated March 16, 2022, and recovery notices dated December 30, 2021, as these could not be legally issued based on a draft order.
HC examined procedural compliance in tax assessment proceedings. The court determined that the order dated March 30, 2021 constituted a draft assessment order rather than a final order, as mandatory procedures were not properly followed. Consequently, the subsequent demand notice, penalty order, and recovery notices were deemed invalid as they were based on a draft rather than final assessment. While the draft assessment order itself remained valid and could not be set aside, the court quashed all subsequent enforcement actions including the demand notice dated March 30, 2021, penalty order dated March 16, 2022, and recovery notices dated December 30, 2021, as these could not be legally issued based on a draft order.
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