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 - non availability of the delivery challan with the vehicles - In the instant case, there has been no evasion of tax. - E-way bill was properly generated. Tax was properly paid. It was mere non-compliance of the provisions of Section 55(5)(b) - Instead of proceeding u/s 129, the respondents authorities ought to have proceeded u/s 122. - Penalty order set aside - HC
Levy of penalty - non availability of the delivery challan with the vehicles - In the instant case, there has been no evasion of tax. - E-way bill was properly generated. Tax was properly paid. It was mere non-compliance of the provisions of Section 55(5)(b) - Instead of proceeding u/s 129, the respondents authorities ought to have proceeded u/s 122. - Penalty order set aside - HC
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