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    Alternative statutory remedy under GST prevails where factual and evidentiary objections require appellate review of adjudication orders.
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Container Freight Stations in the JNCH jurisdiction are...

Part delivery of Out of Charge cargo at CFSs is now permitted after RMS approval, reducing separate Customs permission.

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Customs May 22, 2026 Circulars
Container Freight Stations in the JNCH jurisdiction are authorised to allow part delivery of cargo once a Bill of Entry has been granted Out of Charge by the RMS Facilitation Centre. Importers are no longer required to obtain separate permission from the AC/DC, Docks for part delivery of such OOC cargo. The measure is intended to ease trade and reduce physical interface between trade and Customs, while CFSs must maintain appropriate records of all part deliveries.

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Acts Income Tax