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...
Denial of concessional rate of duty - Tribunal has decided the case in favour of the assessee by observing that clearing of goods with payment of excise duty with current account was only an error and the assessee had not violated the more substantial condition viz no CENVAT Credit should be taken in regard to the goods. This is clearly a faulty approach on the part of the Tribunal - SC
Denial of concessional rate of duty - Tribunal has decided the case in favour of the assessee by observing that clearing of goods with payment of excise duty with current account was only an error and the assessee had not violated the more substantial condition viz no CENVAT Credit should be taken in regard to the goods. This is clearly a faulty approach on the part of the Tribunal - SC
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