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...
Refund of accumulated input tax credit - relevant date for the purpose of considering the limitation u/s 54 - The High Court addressed this issue by directing the respondent authority to consider the date of filing of the refund application, whether filed manually or online, as the date of filing the manual refund application. This decision aimed to ensure that the petitioner's refund claims would not be rejected based on the limitation period. Additionally, the petitioner was instructed to file fresh refund applications online within four weeks, with the date of such applications deemed to be the date of manual filing.
Refund of accumulated input tax credit - relevant date for the purpose of considering the limitation u/s 54 - The High Court addressed this issue by directing the respondent authority to consider the date of filing of the refund application, whether filed manually or online, as the date of filing the manual refund application. This decision aimed to ensure that the petitioner's refund claims would not be rejected based on the limitation period. Additionally, the petitioner was instructed to file fresh refund applications online within four weeks, with the date of such applications deemed to be the date of manual filing.
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