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 - inputs - Copper Ingots/imported Ingots/Bars - alleged fictitious purchases - there is no evidence of flow back of funds to the appellant - the revenue did not conduct any investigation to ascertain if the goods allegedly not received by the appellant were diverted elsewhere - only on the basis of check-post report, it cannot be concluded that the trucks did not transport the goods to the appellant factory - input allowable
CENVAT Credit - inputs - Copper Ingots/imported Ingots/Bars - alleged fictitious purchases - there is no evidence of flow back of funds to the appellant - the revenue did not conduct any investigation to ascertain if the goods allegedly not received by the appellant were diverted elsewhere - only on the basis of check-post report, it cannot be concluded that the trucks did not transport the goods to the appellant factory - input allowable
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