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 examined reassessment proceedings initiated under ss. 148 and 148A (new regime) in light of the SC ruling in Rajeev Bansal and the effect of TOLA and Ashish Agarwal. Applying the "surviving period" doctrine, HC held that, after excluding the periods mandated by SC for deemed stay and for assessee's reply, only one day remained for completion of s.148A(d) proceedings and issuance of a valid s.148 notice, which expired on 9.06.2022. The impugned notice dated 25.07.2022 was therefore held to be time-barred. HC rejected Revenue's contention that non-filing of reply extinguished limitation, and quashed the reassessment notice and consequent proceedings.
HC examined reassessment proceedings initiated under ss. 148 and 148A (new regime) in light of the SC ruling in Rajeev Bansal and the effect of TOLA and Ashish Agarwal. Applying the "surviving period" doctrine, HC held that, after excluding the periods mandated by SC for deemed stay and for assessee's reply, only one day remained for completion of s.148A(d) proceedings and issuance of a valid s.148 notice, which expired on 9.06.2022. The impugned notice dated 25.07.2022 was therefore held to be time-barred. HC rejected Revenue's contention that non-filing of reply extinguished limitation, and quashed the reassessment notice and consequent proceedings.
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