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...
Demand of duty (CVD & SAD) foregone at the time of import - The quantity of imported Sulphur, which was not used in manufacture of fertilizer - the said clearances of Sulphuric Acid were made under the cover of excise invoices, on payment of appropriate central excise duty and duly mentioned in the ER-1 returns filed and other Central Excise records which have been audited by the department at periodical intervals. In such a situation, no charge of suppression or willful mis-statement and fraud etc., can be alleged against the Appellant - the extended period of limitation cannot be invoked in this case. Hence, the duty demand has to be limited only to the normal period of limitation. - AT
Demand of duty (CVD & SAD) foregone at the time of import - The quantity of imported Sulphur, which was not used in manufacture of fertilizer - the said clearances of Sulphuric Acid were made under the cover of excise invoices, on payment of appropriate central excise duty and duly mentioned in the ER-1 returns filed and other Central Excise records which have been audited by the department at periodical intervals. In such a situation, no charge of suppression or willful mis-statement and fraud etc., can be alleged against the Appellant - the extended period of limitation cannot be invoked in this case. Hence, the duty demand has to be limited only to the normal period of limitation. - AT
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