Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
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Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
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Writ jurisdiction was not available to challenge a GST assessment when the statutory appeal under Section 107 was the proper remedy and had been allowed to lapse. The SC accepted electronic upload of the assessment order as sufficient communication, rejected the plea of ignorance of the portal notice, and relied on the petitioner's own admission that he became aware earlier but approached the High Court belatedly. On those facts, the writ petition was treated as an impermissible surrogate for appellate proceedings, and interference was declined; the SLP was dismissed.
Writ jurisdiction was not available to challenge a GST assessment when the statutory appeal under Section 107 was the proper remedy and had been allowed to lapse. The SC accepted electronic upload of the assessment order as sufficient communication, rejected the plea of ignorance of the portal notice, and relied on the petitioner's own admission that he became aware earlier but approached the High Court belatedly. On those facts, the writ petition was treated as an impermissible surrogate for appellate proceedings, and interference was declined; the SLP was dismissed.
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