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 dismissed writ petition challenging reopening of assessment under s.147. Petitioner failed to provide crucial attachments and documentary evidence to support claims regarding prior disclosure during regular assessment. Court held it could not exercise extraordinary jurisdiction to investigate factual matters without complete documentation. While audit objection formed basis for reopening, Court refrained from deciding broader legal question of post-amendment reopening validity based on audit opinions. Petitioner retains liberty to challenge validity of reassessment before Appellate Authority after final order under s.148. Matter involves factual verification inappropriate for writ proceedings.
HC dismissed writ petition challenging reopening of assessment under s.147. Petitioner failed to provide crucial attachments and documentary evidence to support claims regarding prior disclosure during regular assessment. Court held it could not exercise extraordinary jurisdiction to investigate factual matters without complete documentation. While audit objection formed basis for reopening, Court refrained from deciding broader legal question of post-amendment reopening validity based on audit opinions. Petitioner retains liberty to challenge validity of reassessment before Appellate Authority after final order under s.148. Matter involves factual verification inappropriate for writ proceedings.
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