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 - CVD paid through DEPB Scrip - It is settled that even if the licences were issued under FTP 2000-07 then also the credit cannot be denied, so long the imports were made under notification no. 96/2004-Cus which is issued under FTP 2004-09. Moreover, in the present case, department could not establish that the licenses were issued under FTP 2000-07, for this reason also the proposal for denial of cenvat credit by the revenue is not sustainable. - AT
CENVAT Credit - CVD paid through DEPB Scrip - It is settled that even if the licences were issued under FTP 2000-07 then also the credit cannot be denied, so long the imports were made under notification no. 96/2004-Cus which is issued under FTP 2004-09. Moreover, in the present case, department could not establish that the licenses were issued under FTP 2000-07, for this reason also the proposal for denial of cenvat credit by the revenue is not sustainable. - AT
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