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 - Movement of goods wherein e-way bill was cancelled by the purchaser - Since there is no intention to evade GST, no penalty can be imposed - The legislation makes intent to evade tax a sine qua non for initiation of the proceedings u/s 129 and 130 of the CGST Act. - HC
Levy of penalty - Movement of goods wherein e-way bill was cancelled by the purchaser - Since there is no intention to evade GST, no penalty can be imposed - The legislation makes intent to evade tax a sine qua non for initiation of the proceedings u/s 129 and 130 of the CGST Act. - HC
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