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 the excess duty paid - The refund has been rejected on the ground that it is barred by limitation - When the appellant has approached the higher forum aggrieved by the rejection of the notification benefit, it is sufficiently implied that the duty has been paid under protest. - when appeal is filed against the assessment of the bill of entry, the same has to be considered as a protest in paying the duty. - Period of limitation is not applicable - HC
Refund the excess duty paid - The refund has been rejected on the ground that it is barred by limitation - When the appellant has approached the higher forum aggrieved by the rejection of the notification benefit, it is sufficiently implied that the duty has been paid under protest. - when appeal is filed against the assessment of the bill of entry, the same has to be considered as a protest in paying the duty. - Period of limitation is not applicable - HC
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