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...
Reversal of credit at the time of transfer of capital goods - Determination of Depreciated value for reversal of Credit - The reference to depreciation under the Income Tax Act in Rule 4(4) is in an entirely different context and has no application as urged by the Appellant. This condition has to be seen solely in the context of availment of CENVAT credit only and has no bearing on the valuation of the goods. - HC
Reversal of credit at the time of transfer of capital goods - Determination of Depreciated value for reversal of Credit - The reference to depreciation under the Income Tax Act in Rule 4(4) is in an entirely different context and has no application as urged by the Appellant. This condition has to be seen solely in the context of availment of CENVAT credit only and has no bearing on the valuation of the goods. - HC
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