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...
Validity of demand of VAT and penalty - suppression of the sales/stock difference - The penalty was confirmed based on a prior inspection u/s 29 of the HVAT Act and subsequent procedures under Section 38. The court upheld the tribunal's decision that the penalty was correctly levied under both the HVAT Act and the Central Sales Tax Act. - HC
Validity of demand of VAT and penalty - suppression of the sales/stock difference - The penalty was confirmed based on a prior inspection u/s 29 of the HVAT Act and subsequent procedures under Section 38. The court upheld the tribunal's decision that the penalty was correctly levied under both the HVAT Act and the Central Sales Tax Act. - HC
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