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 allowed the assessee's appeals and quashed the assessments framed u/s 153A r.w.s. 144/143(3) for AYs 2013-14 and 2014-15. It held that the assessments were invalid due to lack of a legally sustainable approval u/s 153D, granted mechanically and without application of mind, and were vitiated by serious violation of principles of natural justice, including denial of effective opportunity and completion of assessment within two days of return filing. For AY 2014-15, the assessment was additionally held bad in law for non-issuance of notice u/s 143(2) after transfer of jurisdiction. Additions were not examined on merits.
ITAT allowed the assessee's appeals and quashed the assessments framed u/s 153A r.w.s. 144/143(3) for AYs 2013-14 and 2014-15. It held that the assessments were invalid due to lack of a legally sustainable approval u/s 153D, granted mechanically and without application of mind, and were vitiated by serious violation of principles of natural justice, including denial of effective opportunity and completion of assessment within two days of return filing. For AY 2014-15, the assessment was additionally held bad in law for non-issuance of notice u/s 143(2) after transfer of jurisdiction. Additions were not examined on merits.
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