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 claim - monies obtained by the revenue, against the encashment of three bank guarantees - Given the fact that there is a stay on the demand raised by the respondents/revenue, as also the undisputed fact which has emerged, that the provisional release of goods was not, ultimately, taken recourse to by the petitioner, to our minds, the aforementioned bank guarantees could not have been encashed - having regard to the state of affairs, it is clear that the respondents/revenue will have to remit the amount to the petitioner, as reflected in the aforementioned bank guarantees. - HC
Refund claim - monies obtained by the revenue, against the encashment of three bank guarantees - Given the fact that there is a stay on the demand raised by the respondents/revenue, as also the undisputed fact which has emerged, that the provisional release of goods was not, ultimately, taken recourse to by the petitioner, to our minds, the aforementioned bank guarantees could not have been encashed - having regard to the state of affairs, it is clear that the respondents/revenue will have to remit the amount to the petitioner, as reflected in the aforementioned bank guarantees. - HC
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