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...
Validity of summons u/s 70 of (CGST) Act, 2017 - the proper officer have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry u/s 70(2) - the petitioner has utterly failed to establish that the proceedings u/s 70 can only be taken recourse to, after decision u/s 73 - writ dismissed
Validity of summons u/s 70 of (CGST) Act, 2017 - the proper officer have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry u/s 70(2) - the petitioner has utterly failed to establish that the proceedings u/s 70 can only be taken recourse to, after decision u/s 73 - writ dismissed
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