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 adjudicated reassessment proceedings challenging tax notice under Section 148, determining that conditions in Section 149(1A) were not satisfied. The court interpreted the statutory threshold of Rs. 50 lakhs escaped income, clarifying that cumulative income from multiple assessment years can be considered, but must be represented through a specific asset or expenditure related to a singular event or occasion. The court ultimately allowed the petition and set aside the reassessment proceedings, emphasizing strict compliance with procedural limitations in tax reassessment mechanisms.
HC adjudicated reassessment proceedings challenging tax notice under Section 148, determining that conditions in Section 149(1A) were not satisfied. The court interpreted the statutory threshold of Rs. 50 lakhs escaped income, clarifying that cumulative income from multiple assessment years can be considered, but must be represented through a specific asset or expenditure related to a singular event or occasion. The court ultimately allowed the petition and set aside the reassessment proceedings, emphasizing strict compliance with procedural limitations in tax reassessment mechanisms.
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