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...
Reversal of input tax credit - The High court found no merit in the petitioner's challenge to the constitutional validity of the fiscal legislation, as the petitioner failed to demonstrate any violation of constitutional provisions. The court also noted that the registration of the selling dealer had been cancelled before the purchase, meaning the seller had not paid tax, thus negating the petitioner's claim of double taxation.
Reversal of input tax credit - The High court found no merit in the petitioner's challenge to the constitutional validity of the fiscal legislation, as the petitioner failed to demonstrate any violation of constitutional provisions. The court also noted that the registration of the selling dealer had been cancelled before the purchase, meaning the seller had not paid tax, thus negating the petitioner's claim of double taxation.
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