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...
Validity of garnishee notice issued u/s 79 of CGST Act - the respondent no. 4 has frozen the bank account of the petitioners - Alternative remedy of appeal - this writ petition is disposed of with a liberty to the petitioners to move the authority who has issued the garnishee notice and pray for recall of the garnishee notice. It will also be open to the petitioners to approach the appellate authority for expeditious disposal of appeal. - HC
Validity of garnishee notice issued u/s 79 of CGST Act - the respondent no. 4 has frozen the bank account of the petitioners - Alternative remedy of appeal - this writ petition is disposed of with a liberty to the petitioners to move the authority who has issued the garnishee notice and pray for recall of the garnishee notice. It will also be open to the petitioners to approach the appellate authority for expeditious disposal of appeal. - HC
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