Interim judicial restraint on tax deduction prevents default, while supporting reasonable cause and penalty deletion for foreign-leg LFC reimbursement...
Palmolein classification defeated the crude-oil concession; material misdeclaration sustained recovery and confiscation, while separate false-document...
Unchallenged order-in-original conditions requiring payment of customs duty, redemption fine and penalty for release of detained gold jewellery cannot be assailed indirectly after the available remedies against that order were not pursued. Earlier writ proceedings directing release in accordance with the order do not determine its validity. Recovery of customs duty as a condition of redemption therefore remains enforceable. Detention charges recovered on release may be challenged only upon establishing that their recovery contravened statutory provisions; no such statutory infirmity was shown.
Unchallenged order-in-original conditions requiring payment of customs duty, redemption fine and penalty for release of detained gold jewellery cannot be assailed indirectly after the available remedies against that order were not pursued. Earlier writ proceedings directing release in accordance with the order do not determine its validity. Recovery of customs duty as a condition of redemption therefore remains enforceable. Detention charges recovered on release may be challenged only upon establishing that their recovery contravened statutory provisions; no such statutory infirmity was shown.
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