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...
CENVAT Credit - fake invoices - revenue could not exhibit any discrepancy of total inputs reflected in two ledgers put together with entries of inputs in RG-23 records. Further, the revenue has neither investigated that where 9112.500 MT of quantity of inputs gone from M/s Ruby Steels and who was the transporter nor investigate that from where M/s Nidhi Auto has procured inputs for manufacture of goods which were cleared on payment of duty if not procured from M/s Ruby Steels - in absence of these enquiry credit is duly allowable
CENVAT Credit - fake invoices - revenue could not exhibit any discrepancy of total inputs reflected in two ledgers put together with entries of inputs in RG-23 records. Further, the revenue has neither investigated that where 9112.500 MT of quantity of inputs gone from M/s Ruby Steels and who was the transporter nor investigate that from where M/s Nidhi Auto has procured inputs for manufacture of goods which were cleared on payment of duty if not procured from M/s Ruby Steels - in absence of these enquiry credit is duly allowable
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