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...
Valuation - whole sale packing - MRP Based or Transaction value - The majority decision of the Larger Bench in the case of Roys Industries [2010 (9) TMI 257] cannot be followed - Decided in favor of assessee. - AT
Valuation - whole sale packing - MRP Based or Transaction value - The majority decision of the Larger Bench in the case of Roys Industries [2010 (9) TMI 257] cannot be followed - Decided in favor of assessee. - AT
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