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...
Recovery of interest on the wrongly availed credit - The Tribunal upheld that interest under Rule 14 is liable on wrongly taken credit, irrespective of its utilization, aligning with the Supreme Court's interpretation in the case of Union of India Vs Ind-Swift Laboratories Ltd. Additionally, it rejected the applicability of amendment arguments regarding "substitution" in Rule 14, emphasizing strict interpretation of taxing statutes without room for implications beyond the clear statutory language.
Recovery of interest on the wrongly availed credit - The Tribunal upheld that interest under Rule 14 is liable on wrongly taken credit, irrespective of its utilization, aligning with the Supreme Court's interpretation in the case of Union of India Vs Ind-Swift Laboratories Ltd. Additionally, it rejected the applicability of amendment arguments regarding "substitution" in Rule 14, emphasizing strict interpretation of taxing statutes without room for implications beyond the clear statutory language.
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