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...
Refund of pre-deposit - predeposit was made under the head Excise Duty - the appellant never made any claim for refund under SVLDRS scheme - Both the authorities have misdirected in taking recourse Section 130 (2) ibid, which is, as seriously contended by the learned Consultant, is not applicable - the impugned order is set aside and the matter is restored to the file of the Adjudicating Authority to pass a fresh order in accordance with law, after affording reasonable opportunity to the appellant but, without going into the provisions of SVLDR Scheme - AT
Refund of pre-deposit - predeposit was made under the head Excise Duty - the appellant never made any claim for refund under SVLDRS scheme - Both the authorities have misdirected in taking recourse Section 130 (2) ibid, which is, as seriously contended by the learned Consultant, is not applicable - the impugned order is set aside and the matter is restored to the file of the Adjudicating Authority to pass a fresh order in accordance with law, after affording reasonable opportunity to the appellant but, without going into the provisions of SVLDR Scheme - AT
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