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 upheld the transfer of income tax assessment files under Section 127, finding no mala fides in centralizing investigations for a group of companies. The transfer was deemed necessary to coordinate investigation of incriminating documents seized from multiple premises. The court affirmed the broad discretionary power under Section 127, rejecting appellants' challenges and confirming the single judge's order. All writ appeals were dismissed, validating the administrative transfer for effective and coordinated tax investigation across different business entities.
HC upheld the transfer of income tax assessment files under Section 127, finding no mala fides in centralizing investigations for a group of companies. The transfer was deemed necessary to coordinate investigation of incriminating documents seized from multiple premises. The court affirmed the broad discretionary power under Section 127, rejecting appellants' challenges and confirming the single judge's order. All writ appeals were dismissed, validating the administrative transfer for effective and coordinated tax investigation across different business entities.
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