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...
Scope of SCN - impugned order proceeds on a completely different basis from the SCN - Entitlement to ITC - The High Court observed a clear disparity between the initial show cause notice and the final order. While the notice alleged sales suppression and proposed a specific tax liability, the order imposed a significantly higher amount without justification. Notably, the impugned order did not rely on sales suppression as a basis for its decision, raising questions about the rationale behind the increased tax liability. Consequently, the Court set aside the impugned order.
Scope of SCN - impugned order proceeds on a completely different basis from the SCN - Entitlement to ITC - The High Court observed a clear disparity between the initial show cause notice and the final order. While the notice alleged sales suppression and proposed a specific tax liability, the order imposed a significantly higher amount without justification. Notably, the impugned order did not rely on sales suppression as a basis for its decision, raising questions about the rationale behind the increased tax liability. Consequently, the Court set aside the impugned order.
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