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...
CENVAT Credit - Credit availed during the month of December, 2016 on the basis of invoices which were more than one year old from the date of purchase of inputs - bare perusal of Rule 3 Sub Rule (2) of Cenvat Credit Rules 2004 makes it clear that the appellant was entitled to claim Cenvat Credit with respect to the inputs contained in the final products lying in the stock on the date when the goods manufactured becomes excisable. In the present case the appellants goods post being manufactured in December, 2016 became excisable in December 2016 itself. Hence, the availment of credit on the inputs of such manufactured goods was very much available to the appellant. - AT
CENVAT Credit - Credit availed during the month of December, 2016 on the basis of invoices which were more than one year old from the date of purchase of inputs - bare perusal of Rule 3 Sub Rule (2) of Cenvat Credit Rules 2004 makes it clear that the appellant was entitled to claim Cenvat Credit with respect to the inputs contained in the final products lying in the stock on the date when the goods manufactured becomes excisable. In the present case the appellants goods post being manufactured in December, 2016 became excisable in December 2016 itself. Hence, the availment of credit on the inputs of such manufactured goods was very much available to the appellant. - AT
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