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...
Invocation of extended period of limitation - Denial of exemption - manufacture of allopathic generic medicaments - The appellant was under no obligation to seek any clarification from the department during self-assessment - There is no mis-statement as all the facts have been correctly indicated in the ER-8 Returns filed by the appellant and also on the aluminium foils and packing of the goods even as per the SCN. - Demand beyond the normal period of limitation confirmed - AT
Invocation of extended period of limitation - Denial of exemption - manufacture of allopathic generic medicaments - The appellant was under no obligation to seek any clarification from the department during self-assessment - There is no mis-statement as all the facts have been correctly indicated in the ER-8 Returns filed by the appellant and also on the aluminium foils and packing of the goods even as per the SCN. - Demand beyond the normal period of limitation confirmed - AT
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