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...
Demand of Interest - CENVAT Credit - reversed the CENVAT credit wrongly availed much before the issuance of the show-cause notice - the CENVAT credit account which shows the credit of around ₹ 1 crore during the disputed period which clearly shows that the appellant has only availed the credit and has not utilized the same - not liable to pay interest under Rule 14 of the CCR
Demand of Interest - CENVAT Credit - reversed the CENVAT credit wrongly availed much before the issuance of the show-cause notice - the CENVAT credit account which shows the credit of around ₹ 1 crore during the disputed period which clearly shows that the appellant has only availed the credit and has not utilized the same - not liable to pay interest under Rule 14 of the CCR
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