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...
Stay of demand - already recovered 38% of demand - appeals are pending since over 2 years - Departmental circulars also envisage stay pending appeal before the CIT(A), ordinarily upon deposit of 20% of the disputed tax - No special circumstances are pointed out to permit the Department to carry out full recoveries - not permitted to any further recoveries till the disposal of appeals
Stay of demand - already recovered 38% of demand - appeals are pending since over 2 years - Departmental circulars also envisage stay pending appeal before the CIT(A), ordinarily upon deposit of 20% of the disputed tax - No special circumstances are pointed out to permit the Department to carry out full recoveries - not permitted to any further recoveries till the disposal of appeals
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