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...
Recovery of amount of CENVAT Credit short reversed/not paid by the Noticee - The Tribunal upheld the department's position, ruling that the goods cleared under the exemption notification should be considered exempted. Regardless of the lack of change in RSP, the appellant claimed the benefit of the exemption, making the goods exempted for calculation purposes. - However, the Tribunal disagreed with the department's assertion that wrong assessment under self-assessment regime tantamounts to an intention to evade duty. It highlighted that the onus was on the department to prove the elements required for invoking the extended period of limitation. As the entire demand fell beyond the normal period of limitation, it was deemed time-barred and unsustainable.
Recovery of amount of CENVAT Credit short reversed/not paid by the Noticee - The Tribunal upheld the department's position, ruling that the goods cleared under the exemption notification should be considered exempted. Regardless of the lack of change in RSP, the appellant claimed the benefit of the exemption, making the goods exempted for calculation purposes. - However, the Tribunal disagreed with the department's assertion that wrong assessment under self-assessment regime tantamounts to an intention to evade duty. It highlighted that the onus was on the department to prove the elements required for invoking the extended period of limitation. As the entire demand fell beyond the normal period of limitation, it was deemed time-barred and unsustainable.
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