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...
Appeal against the rejection of application for Rectification of mistake (ROM) by the AAR - The appeal filed against the ROM order is not maintainable in as much as the impugned order is not an appealable order u/s 100 of the CGST Act, 2017 - the ROM rejection order does not merge with the original advance ruling - Since the appeal is not maintainable, the question of addressing the issues raised in appeal as well as the condonation of delay application do not arise. - AAAR
Appeal against the rejection of application for Rectification of mistake (ROM) by the AAR - The appeal filed against the ROM order is not maintainable in as much as the impugned order is not an appealable order u/s 100 of the CGST Act, 2017 - the ROM rejection order does not merge with the original advance ruling - Since the appeal is not maintainable, the question of addressing the issues raised in appeal as well as the condonation of delay application do not arise. - AAAR
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