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...
Refund claim - CENVAT credit account that remained unutilized upon closure of business and surrender of registration certificate - legislative intent did not envisage the monetisation of CENVAT credit in the event of impossibility of utilisation.
Refund claim - CENVAT credit account that remained unutilized upon closure of business and surrender of registration certificate - legislative intent did not envisage the monetisation of CENVAT credit in the event of impossibility of utilisation.
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