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...
Profiteering - benefit of ITC and reduction in price of Flat - the Respondent though aware of the fact that the net benefit of ITC had to be passed on to his buyers had not passed on the entire benefit till the completion of the investigation by the DGAP - contravention of the provisions of Section 171(1) and committed an offence u/s 122(1) of the CGST Act and liable for penalty
Profiteering - benefit of ITC and reduction in price of Flat - the Respondent though aware of the fact that the net benefit of ITC had to be passed on to his buyers had not passed on the entire benefit till the completion of the investigation by the DGAP - contravention of the provisions of Section 171(1) and committed an offence u/s 122(1) of the CGST Act and liable for penalty
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