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...
Inspection, search, seizure and arrest - Prohibition Order - Subsection (2) of Section 67 of the GST Act, 2017 - No notice has been issued till this date as contemplated under Sub-section (7) of Section 67 of the Act. There has been no extension also of the time period as provided under the proviso. - It can be said that the impugned order outlive its life. The same is hereby quashed and set aside. - HC
Inspection, search, seizure and arrest - Prohibition Order - Subsection (2) of Section 67 of the GST Act, 2017 - No notice has been issued till this date as contemplated under Sub-section (7) of Section 67 of the Act. There has been no extension also of the time period as provided under the proviso. - It can be said that the impugned order outlive its life. The same is hereby quashed and set aside. - HC
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