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 claim for the amount of duty interest penalty paid during investigation of demand case - rejection on the ground of time bar - The appellant has admittedly filed the refund after one year from the passing of the tribunal order whereby demand was set aside. Therefore, in terms of the sub clause (ec) of clause (B) of section 11B, the refund claim filed after one year from the relevant date is clearly time bar. - Since the appellant has paid duty, interest and 25% penalty voluntary to avail the benefit of reduced penalty, it cannot be said that the amount paid is not duty and Pre-deposit. - AT
Refund claim for the amount of duty interest penalty paid during investigation of demand case - rejection on the ground of time bar - The appellant has admittedly filed the refund after one year from the passing of the tribunal order whereby demand was set aside. Therefore, in terms of the sub clause (ec) of clause (B) of section 11B, the refund claim filed after one year from the relevant date is clearly time bar. - Since the appellant has paid duty, interest and 25% penalty voluntary to avail the benefit of reduced penalty, it cannot be said that the amount paid is not duty and Pre-deposit. - AT
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