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...
CENVAT credit on Capital Goods - balance 50% of credit availed during subsequent years before the machinery put to use - The phrase, “in possession and use of the manufacturer of final products" was clear and unambiguous - The phrase calls for one and only one interpretation and does not call for any external aid to cull the meaning of the said phrase - Demand confirmed - HC
CENVAT credit on Capital Goods - balance 50% of credit availed during subsequent years before the machinery put to use - The phrase, “in possession and use of the manufacturer of final products" was clear and unambiguous - The phrase calls for one and only one interpretation and does not call for any external aid to cull the meaning of the said phrase - Demand confirmed - HC
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