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...
Reversal of Cenvat Credit - When the calculation arrived at by the Department and confirmed vide the order under challenge is perused (in para 18.3 of show cause notice), it is observed that the value of coal (inputs ) used in power plant and value of Coal handling service (input service) in terms of Rule 6(3A)(c ) (i) and 6 (3A(iii) has to be the value as shown in Column 4 of such table in para 18.3 of the show cause notice. However, the value of total inputs / input service as mentioned in para 1 of the said table has been taken by the Investigating Authority and has been confirmed by the Commissioner (Appeals). - The calculation based upon total value of input / input service is held to be wrong - no penalty - AT
Reversal of Cenvat Credit - When the calculation arrived at by the Department and confirmed vide the order under challenge is perused (in para 18.3 of show cause notice), it is observed that the value of coal (inputs ) used in power plant and value of Coal handling service (input service) in terms of Rule 6(3A)(c ) (i) and 6 (3A(iii) has to be the value as shown in Column 4 of such table in para 18.3 of the show cause notice. However, the value of total inputs / input service as mentioned in para 1 of the said table has been taken by the Investigating Authority and has been confirmed by the Commissioner (Appeals). - The calculation based upon total value of input / input service is held to be wrong - no penalty - AT
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