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...
Demand of interest u/s 50 - Seeking benefit of amendments to Section 50 as the amendment was done retrospectively by the Finance Acts of 2019 and 2021. - The High court decided to dispose of the petition and directed the petitioner to approach the respondents with a representation indicating the payable amount as per their understanding. The respondents were ordered to re-determine the interest payable by the petitioner in accordance with the amended Section 50 of the CGST Act and proceed as per law.
Demand of interest u/s 50 - Seeking benefit of amendments to Section 50 as the amendment was done retrospectively by the Finance Acts of 2019 and 2021. - The High court decided to dispose of the petition and directed the petitioner to approach the respondents with a representation indicating the payable amount as per their understanding. The respondents were ordered to re-determine the interest payable by the petitioner in accordance with the amended Section 50 of the CGST Act and proceed as per law.
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