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...
Extended period of limitation - CENVAT Credit - input services - In LTU there are few number of assesses, as compared to the normal Commissionerate and hence the Department has a better grip and knowledge about affairs of a manufacturing unit in the LTU jurisdiction. Further, it is an admitted fact that the appellant have been filing regular returns with the Department - there is no mala fide on the part of the appellant in having taken credit - Demand set aside - AT
Extended period of limitation - CENVAT Credit - input services - In LTU there are few number of assesses, as compared to the normal Commissionerate and hence the Department has a better grip and knowledge about affairs of a manufacturing unit in the LTU jurisdiction. Further, it is an admitted fact that the appellant have been filing regular returns with the Department - there is no mala fide on the part of the appellant in having taken credit - Demand set aside - AT
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