Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Detention of goods - mistake had crept in, in the mentioning of the lorry number as TN 19 U 7857 instead of TN 19 U 7873 - It is incumbent upon the statutory authority/the Proper Officer to have made mention of the contravention in the field provided in the impugned order for such purpose. This has not been done - The present order of detention cannot be sustained and the same is quashed.
Detention of goods - mistake had crept in, in the mentioning of the lorry number as TN 19 U 7857 instead of TN 19 U 7873 - It is incumbent upon the statutory authority/the Proper Officer to have made mention of the contravention in the field provided in the impugned order for such purpose. This has not been done - The present order of detention cannot be sustained and the same is quashed.
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