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...
Validity of assessment notice - Disallowance of carry forward ITC through GST TRAN-I filed in online towards payment of entry tax - Transitional credit u/s 140(1) - The respondent admitted that certain materials presented by the petitioner during the inquiry were not considered by the Assessing Officer. Consequently, the High Court set aside the impugned order and remanded the matter back to the respondent for fresh consideration.
Validity of assessment notice - Disallowance of carry forward ITC through GST TRAN-I filed in online towards payment of entry tax - Transitional credit u/s 140(1) - The respondent admitted that certain materials presented by the petitioner during the inquiry were not considered by the Assessing Officer. Consequently, the High Court set aside the impugned order and remanded the matter back to the respondent for fresh consideration.
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