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...
Quantum of levy of penalty - petitioner points out that 100% penalty was imposed although the show cause notice was issued u/s 73 - The High Court held that, it is clear that such notices were issued under Section 73 and not under Section 74 of the TNGST Act. Therefore, the impugned order calls for interference as regards the imposition of penalty at 100% on the SGST dues. - Levy of penalty deleted.
Quantum of levy of penalty - petitioner points out that 100% penalty was imposed although the show cause notice was issued u/s 73 - The High Court held that, it is clear that such notices were issued under Section 73 and not under Section 74 of the TNGST Act. Therefore, the impugned order calls for interference as regards the imposition of penalty at 100% on the SGST dues. - Levy of penalty deleted.
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