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...
Undervaluation of imports - payment of differential amounts to foreign buyers through Hawala - Once, the statements have been retracted, the onus lies on the Department to prove that the statements are correct. The same has not been discharged - further, other than statements, no evidence documentary or otherwise has been put forth by the Revenue to substantiate the allegation of under-valuation. No samples were drawn and no enquires were made. - Demand set aside.
Undervaluation of imports - payment of differential amounts to foreign buyers through Hawala - Once, the statements have been retracted, the onus lies on the Department to prove that the statements are correct. The same has not been discharged - further, other than statements, no evidence documentary or otherwise has been put forth by the Revenue to substantiate the allegation of under-valuation. No samples were drawn and no enquires were made. - Demand set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
