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...
Levy of penalty for discrepancy in E-way Bill - E-way bills generated without completely filling Part B - The object of circular dated 14.09.2018 was that in case of circumstances as detailed in the circular, which were procedural in nature and there no intention of misleading the transfer of goods, the proceedings should not have been initiated u/s 129 of HGST/CGST Act. Apart from not mentioning number of the vehicle in Part B, all the other documents have been shown by the driver of the vehicle. - Order set aside, a penalty of Rs. 500/- imposed - HC
Levy of penalty for discrepancy in E-way Bill - E-way bills generated without completely filling Part B - The object of circular dated 14.09.2018 was that in case of circumstances as detailed in the circular, which were procedural in nature and there no intention of misleading the transfer of goods, the proceedings should not have been initiated u/s 129 of HGST/CGST Act. Apart from not mentioning number of the vehicle in Part B, all the other documents have been shown by the driver of the vehicle. - Order set aside, a penalty of Rs. 500/- imposed - HC
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