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 of SAD - cashew nut imported was subjected to processing and value addition which amounted to manufacture and the product had undergone change as to its identity - both cashew nuts and cashew kernels are classified as cashew nuts under CTH 0801. At the same time, it is not the case of Revenue that S.T./VAT/CST is different for cashew nuts and cashew kernel - Refund allowed.
Refund of SAD - cashew nut imported was subjected to processing and value addition which amounted to manufacture and the product had undergone change as to its identity - both cashew nuts and cashew kernels are classified as cashew nuts under CTH 0801. At the same time, it is not the case of Revenue that S.T./VAT/CST is different for cashew nuts and cashew kernel - Refund allowed.
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