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 note addresses legal limits on cancelling a tax-exempt entity's registration under the post 2022 statutory scheme, holding that cancellation must target defects in the organisation's predominant activities rather than isolated financial transactions; breaches that divert benefit to specified persons give rise to assessment-stage consequences, not automatic cancellation; show cause notices must identify the exact statutory limb relied upon or proceedings are jurisdictionally vitiated; the cancellation regime is prospective and cannot be applied to pre enactment periods; and an assessing officer's transfer under assessment provisions does not confer independent registration cancellation power absent specific delegation.
The note addresses legal limits on cancelling a tax-exempt entity's registration under the post 2022 statutory scheme, holding that cancellation must target defects in the organisation's predominant activities rather than isolated financial transactions; breaches that divert benefit to specified persons give rise to assessment-stage consequences, not automatic cancellation; show cause notices must identify the exact statutory limb relied upon or proceedings are jurisdictionally vitiated; the cancellation regime is prospective and cannot be applied to pre enactment periods; and an assessing officer's transfer under assessment provisions does not confer independent registration cancellation power absent specific delegation.
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