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 SAD - Appeal found to be filed beyond the period of one year from the relevant date - Substantial quantity of imported goods was sold by the appellant in the year 2016 itself - There is no sufficient reason quoted for waiting till March, 2018. In the absence of such explanation it is held that limitation mentioned in the amended N/N. 102/2007 is rightly invokable for the impugned refund claim. - AT
Refund of SAD - Appeal found to be filed beyond the period of one year from the relevant date - Substantial quantity of imported goods was sold by the appellant in the year 2016 itself - There is no sufficient reason quoted for waiting till March, 2018. In the absence of such explanation it is held that limitation mentioned in the amended N/N. 102/2007 is rightly invokable for the impugned refund claim. - AT
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