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...
Payment of duty by 100% EOU - What was required to be done for the purpose of calculating duty payable by a 100% EOU was to calculate the customs duty payable (by calculating 25% of the normal rate as per the exemption notification), add CVD and thereafter treat the amount as excise duty and pay Cess on the same which would be the Cess payable on central excise duty worked out as per the formula. - AT
Payment of duty by 100% EOU - What was required to be done for the purpose of calculating duty payable by a 100% EOU was to calculate the customs duty payable (by calculating 25% of the normal rate as per the exemption notification), add CVD and thereafter treat the amount as excise duty and pay Cess on the same which would be the Cess payable on central excise duty worked out as per the formula. - AT
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