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...
Refund claim - it is a case of the tax collected by the authorities under the Rules by misconstruction or wrong interpretation of the provisions - refund claim would fall within the purview of Section 11B - period of limitation of one year is applicable - AT
Refund claim - it is a case of the tax collected by the authorities under the Rules by misconstruction or wrong interpretation of the provisions - refund claim would fall within the purview of Section 11B - period of limitation of one year is applicable - AT
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