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...
Export of job-worked goods to the overseas supplier, who had supplied the imported goods to the job worker in India - benefit of N/N. 32/97-Cus - No job work activity was done since the contract was cancelled - at the time of issuance of show-cause notice, the subject goods were not available in India and that at the time of importation of the subject goods, the conditions of the Notification were duly complied with. - Demand set aside - AT
Export of job-worked goods to the overseas supplier, who had supplied the imported goods to the job worker in India - benefit of N/N. 32/97-Cus - No job work activity was done since the contract was cancelled - at the time of issuance of show-cause notice, the subject goods were not available in India and that at the time of importation of the subject goods, the conditions of the Notification were duly complied with. - Demand set aside - AT
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