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...
Sabka Vikas (Legacy Dispute Resolution) Scheme 2019 - petitioner was orally informed that the applicability of scheme has been rejected as the Deputy Commissioner till date has not calculated any duty/tax liability - In the present case as well, there was a reference to a unilateral declaration of liability by the petitioner and not a quantification of demand by the Revenue in the letter/notice dated 20.11.2018 and therefore, the same does not make the petitioner eligible to avail the benefit of SVLDRS. - HC
Sabka Vikas (Legacy Dispute Resolution) Scheme 2019 - petitioner was orally informed that the applicability of scheme has been rejected as the Deputy Commissioner till date has not calculated any duty/tax liability - In the present case as well, there was a reference to a unilateral declaration of liability by the petitioner and not a quantification of demand by the Revenue in the letter/notice dated 20.11.2018 and therefore, the same does not make the petitioner eligible to avail the benefit of SVLDRS. - HC
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