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...
Re-credit of amount in the Electronic Credit Ledger after rejection of GST refund claim - non filing of appeal against rejection order - The amount has not been recredited not on account of non compliance with the provisions of the Explanation to rule 93 of the CG&ST Rules, but since there is no mechanism for recrediting the amount to the Electronic Credit Ledger. - Relief granted to the petitioner.
Re-credit of amount in the Electronic Credit Ledger after rejection of GST refund claim - non filing of appeal against rejection order - The amount has not been recredited not on account of non compliance with the provisions of the Explanation to rule 93 of the CG&ST Rules, but since there is no mechanism for recrediting the amount to the Electronic Credit Ledger. - Relief granted to the petitioner.
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