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...
Reversal of CENVAT credit - Rule 6(3A)b(iii) - the demand raised beyond the normal period is time barred and requires to be set aside - the period is transitional period and also because the appellant has reversed the amount, no penalty is to be imposed - AT
Reversal of CENVAT credit - Rule 6(3A)b(iii) - the demand raised beyond the normal period is time barred and requires to be set aside - the period is transitional period and also because the appellant has reversed the amount, no penalty is to be imposed - AT
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