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...
Rejection of application for Advance Ruling - Levy of GST - The appellate authority observed that the rejection of the advance ruling application was based on the investigation initiated by DGGI. The rejection did not consider the GST applicability issue directly. - The authority found that the rejection of the application lacked procedural fairness. The appellant was not provided with materials and comments forwarded by DGGI, depriving them of the opportunity to respond. Consequently, the case was remanded to the lower authority for reconsideration while ensuring the appellant's right to a fair hearing.
Rejection of application for Advance Ruling - Levy of GST - The appellate authority observed that the rejection of the advance ruling application was based on the investigation initiated by DGGI. The rejection did not consider the GST applicability issue directly. - The authority found that the rejection of the application lacked procedural fairness. The appellant was not provided with materials and comments forwarded by DGGI, depriving them of the opportunity to respond. Consequently, the case was remanded to the lower authority for reconsideration while ensuring the appellant's right to a fair hearing.
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