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 of the Extra Duty Deposit - Amount paid on imports during investigation when the Bills-of-Entry in question were provisionally assessed - denial of refund for want of challans - the appellant had submitted an indemnity bond for its above lapse and in any case, it is not the Revenue’s case that no payments of EDD in so far as the 16 Bills-of-Entry are concerned, were ever made - Matter restored back for re-adjudication - AT
Refund of the Extra Duty Deposit - Amount paid on imports during investigation when the Bills-of-Entry in question were provisionally assessed - denial of refund for want of challans - the appellant had submitted an indemnity bond for its above lapse and in any case, it is not the Revenue’s case that no payments of EDD in so far as the 16 Bills-of-Entry are concerned, were ever made - Matter restored back for re-adjudication - AT
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