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 - Unjust Enrichment - amount deposited during investigation - The Tribunal observed that the doctrine of unjust enrichment is not attracted in this case as the Assessee had discharged the burden under Sec 28D of the Customs Act. It noted the absence of evidence showing that the Assessee received any additional amount from the foreign buyer beyond the final invoice, and that the deposits were made before any remittance was received. Thus, the Tribunal dismissed the appeal of Revenue on this ground.
Refund - Unjust Enrichment - amount deposited during investigation - The Tribunal observed that the doctrine of unjust enrichment is not attracted in this case as the Assessee had discharged the burden under Sec 28D of the Customs Act. It noted the absence of evidence showing that the Assessee received any additional amount from the foreign buyer beyond the final invoice, and that the deposits were made before any remittance was received. Thus, the Tribunal dismissed the appeal of Revenue on this ground.
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