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...
Validity of blocking of credit ledger and its continuance beyond one year - Rule 86-A(3) of the CGST Rules, 2017 - in light of blocking having been made on 21.01.2020, its continuance in the present instant is impermissible in law. - Consequential orders and restoring credit to the electronic credit ledger to be made forthwith. However, it is clarified that respondent are at liberty to take such action as is permissible in law in connection with the assessment proceedings. - HC
Validity of blocking of credit ledger and its continuance beyond one year - Rule 86-A(3) of the CGST Rules, 2017 - in light of blocking having been made on 21.01.2020, its continuance in the present instant is impermissible in law. - Consequential orders and restoring credit to the electronic credit ledger to be made forthwith. However, it is clarified that respondent are at liberty to take such action as is permissible in law in connection with the assessment proceedings. - HC
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