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...
Rejection of branch transfer / Stock transfer of Goods - The tribunal found that the tax authority inappropriately applied a general conclusion from a small subset of transactions to all transfers, without adequate individual evidence. - The tribunal referenced several precedents that clarify when a movement of goods between states constitutes a sale versus a transfer. The key determination hinges on whether there is a direct link between customer orders and the movement of goods. - Ultimately, the tribunal sided with the company for most of the disputed transactions, reversing the additional tax demand. It held that the burden of proof to demonstrate that these were not branch transfers but sales rested with the State, which it failed to meet except in a limited number of transactions.
Rejection of branch transfer / Stock transfer of Goods - The tribunal found that the tax authority inappropriately applied a general conclusion from a small subset of transactions to all transfers, without adequate individual evidence. - The tribunal referenced several precedents that clarify when a movement of goods between states constitutes a sale versus a transfer. The key determination hinges on whether there is a direct link between customer orders and the movement of goods. - Ultimately, the tribunal sided with the company for most of the disputed transactions, reversing the additional tax demand. It held that the burden of proof to demonstrate that these were not branch transfers but sales rested with the State, which it failed to meet except in a limited number of transactions.
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