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...
Section 66 contemplates a special audit only where the case is complex and the competent officer records the requisite opinion in the interest of revenue; once that audit is completed and the report is filed, a supplementary or additional report cannot be directed because it would reopen a concluded exercise. The Court also noted that the audit had already served its purpose for the provisional attachment proceedings, so a further Chartered Accountant's report would serve no purpose. The writ challenge to provisional attachment also failed because the bank accounts had already been defreezed and the attachments lifted, rendering the petition infructuous.
Section 66 contemplates a special audit only where the case is complex and the competent officer records the requisite opinion in the interest of revenue; once that audit is completed and the report is filed, a supplementary or additional report cannot be directed because it would reopen a concluded exercise. The Court also noted that the audit had already served its purpose for the provisional attachment proceedings, so a further Chartered Accountant's report would serve no purpose. The writ challenge to provisional attachment also failed because the bank accounts had already been defreezed and the attachments lifted, rendering the petition infructuous.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
