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...
The HC held that the absence of a DIN on the assessment order, a fundamental issue affecting its validity, was not addressed in the impugned ITAT orders. This omission goes to the root of the assessment's legality and must be considered during appeal disposal. The HC quashed and set aside the common ITAT order and remanded the appeals for fresh adjudication. The ITAT, as the final fact-finding authority, was directed to hear the parties anew, allowing them to introduce any additional evidence, grounds, or contentions in support of their respective appeals or cross-objections.
The HC held that the absence of a DIN on the assessment order, a fundamental issue affecting its validity, was not addressed in the impugned ITAT orders. This omission goes to the root of the assessment's legality and must be considered during appeal disposal. The HC quashed and set aside the common ITAT order and remanded the appeals for fresh adjudication. The ITAT, as the final fact-finding authority, was directed to hear the parties anew, allowing them to introduce any additional evidence, grounds, or contentions in support of their respective appeals or cross-objections.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
