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...
Bar on utilization of CENVAT Credit on payment of excise duty - Once Rule 8(3A) has been declared as unconstitutional to the extent it prohibited utilizing Cenvat credit by Gujarat High Court, being a central Rules having all India application, it would equally apply within the State of Maharashtra, hence the discharge of payment of duty on the final products utilization of CENVAT Credit is allowable
Bar on utilization of CENVAT Credit on payment of excise duty - Once Rule 8(3A) has been declared as unconstitutional to the extent it prohibited utilizing Cenvat credit by Gujarat High Court, being a central Rules having all India application, it would equally apply within the State of Maharashtra, hence the discharge of payment of duty on the final products utilization of CENVAT Credit is allowable
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