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...
Valuation - inclusion of discounts in assessable value - There is no element of advertisement in the discount given by the appellant company in clearance of the Demo Cars - further, the SCN are against the concept of transaction value under Section 4 of the Act.
Valuation - inclusion of discounts in assessable value - There is no element of advertisement in the discount given by the appellant company in clearance of the Demo Cars - further, the SCN are against the concept of transaction value under Section 4 of the Act.
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