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...
Restraint on respondents from taking action against the petitioner pursuant to the order of withholding of sanction of refund and blocking of Input Tax Credit (ITC) - The High court considered the arguments presented and the precedent cited. It acknowledged the importance of completing investigations within a reasonable time frame and noted the delay in this case. However, it refrained from directly intervening in the ongoing investigation process. Instead, the court disposed of the petition without expressing any opinion on its merits.
Restraint on respondents from taking action against the petitioner pursuant to the order of withholding of sanction of refund and blocking of Input Tax Credit (ITC) - The High court considered the arguments presented and the precedent cited. It acknowledged the importance of completing investigations within a reasonable time frame and noted the delay in this case. However, it refrained from directly intervening in the ongoing investigation process. Instead, the court disposed of the petition without expressing any opinion on its merits.
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