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...
Manufacture - activity of metalizing - metalized polypropylene film and metalized polyester film - the activity undertaken by the assessee amounts to manufacturer, therefore, the assessee is entitled to refund of Cenvat credit under Rule 5 of Cenvat Credit Rules, 2004 which remains unutilized in the Cenvat credit account on export of goods - AT
Manufacture - activity of metalizing - metalized polypropylene film and metalized polyester film - the activity undertaken by the assessee amounts to manufacturer, therefore, the assessee is entitled to refund of Cenvat credit under Rule 5 of Cenvat Credit Rules, 2004 which remains unutilized in the Cenvat credit account on export of goods - AT
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