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...
Revision of assessment order - tax on inter-state sales transactions - denial of benefit of concession under Section 3 of the Central Sales Tax Act, 1956 - C Forms were lost - It is not open for the petitioner to shift the burden on the Assessing Officer to verify from the data from the website of the Sales Tax Department from the supplier's end. To that extent, there is no merits in the present writ petition. The petitioner is bound to obtain certificates in a manner prescribed under the aforesaid Rules. - HC
Revision of assessment order - tax on inter-state sales transactions - denial of benefit of concession under Section 3 of the Central Sales Tax Act, 1956 - C Forms were lost - It is not open for the petitioner to shift the burden on the Assessing Officer to verify from the data from the website of the Sales Tax Department from the supplier's end. To that extent, there is no merits in the present writ petition. The petitioner is bound to obtain certificates in a manner prescribed under the aforesaid Rules. - HC
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