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...
Limitation u/s 107 of the BGST Act - Filing of Appeal before the Appellate Authority - The Court recognized the validity of Notification No. 53 of 2023, which extended the time for filing appeals until 31.01.2024. It emphasized the special procedure outlined in the notification, including the requirement to pay a portion of the disputed tax amount. - The Court directed the petitioner to comply with the conditions outlined in the notification to maintain the appeal. Failure to meet these conditions would result in the rejection of the appeal.
Limitation u/s 107 of the BGST Act - Filing of Appeal before the Appellate Authority - The Court recognized the validity of Notification No. 53 of 2023, which extended the time for filing appeals until 31.01.2024. It emphasized the special procedure outlined in the notification, including the requirement to pay a portion of the disputed tax amount. - The Court directed the petitioner to comply with the conditions outlined in the notification to maintain the appeal. Failure to meet these conditions would result in the rejection of the appeal.
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