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...
Effective date of the notification - It is now well settled legal principle that all fiscal statutes and provisions should be treated prospective application unless the law specifically indicates otherwise - appellant could have taken credit of EC & SHEC of the inputs or capital goods received in the factory on any day after 01.03.2015 but before 30.04.2015 and utilize it for the payment of Basic Excise Duty
Effective date of the notification - It is now well settled legal principle that all fiscal statutes and provisions should be treated prospective application unless the law specifically indicates otherwise - appellant could have taken credit of EC & SHEC of the inputs or capital goods received in the factory on any day after 01.03.2015 but before 30.04.2015 and utilize it for the payment of Basic Excise Duty
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