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...
ITAT held that the approval u/s 153D was mechanically granted without proper application of mind, violating principles of natural justice. The sanctioning authority failed to ensure complete documentation and opportunity of hearing for the assessee regarding a valuer's report. Consequently, the approval was deemed invalid, rendering the consequential assessment void ab initio. The tribunal quashed the assessment proceedings due to non-satisfaction of statutory mandates, ultimately allowing the assessee's appeal and invalidating the entire assessment process.
ITAT held that the approval u/s 153D was mechanically granted without proper application of mind, violating principles of natural justice. The sanctioning authority failed to ensure complete documentation and opportunity of hearing for the assessee regarding a valuer's report. Consequently, the approval was deemed invalid, rendering the consequential assessment void ab initio. The tribunal quashed the assessment proceedings due to non-satisfaction of statutory mandates, ultimately allowing the assessee's appeal and invalidating the entire assessment process.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
