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 IGST on Export of Goods - Conditions were complied with post-export - Amendment of Bills of Entry for imported goods under the Advanced Authorisation Scheme and the Export-Oriented Unit (EOU) Scheme - The Court recognized the petitioners' entitlement to IGST refunds on exported goods, provided they complied with the statutory requirements, including the payment of IGST and interest on imported inputs. - Contrary to the respondents' stance, the Court found that the Bills of Entry could be amended post-clearance to reflect subsequent IGST payments, relying on judicial precedents and the discretionary power under Section 149 of the Customs Act, 1962. - Consequently, the Court directed the authorities to amend the petitioners' Bills of Entry, reflecting the IGST payments and enabling them to claim IGST refunds on exported goods.
Refund of IGST on Export of Goods - Conditions were complied with post-export - Amendment of Bills of Entry for imported goods under the Advanced Authorisation Scheme and the Export-Oriented Unit (EOU) Scheme - The Court recognized the petitioners' entitlement to IGST refunds on exported goods, provided they complied with the statutory requirements, including the payment of IGST and interest on imported inputs. - Contrary to the respondents' stance, the Court found that the Bills of Entry could be amended post-clearance to reflect subsequent IGST payments, relying on judicial precedents and the discretionary power under Section 149 of the Customs Act, 1962. - Consequently, the Court directed the authorities to amend the petitioners' Bills of Entry, reflecting the IGST payments and enabling them to claim IGST refunds on exported goods.
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