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...
Levy of Social Welfare Surcharge (SWS) where basic Customs duty (BCD) is Nil - Revenue submitted that BCD is not nil or exempted but is payable and is debited in the MEIS scrip - The Tribunal extensively referred to previous cases, including the Emami Agro Tech Ltd. case, where it was held that SWS is not payable when the goods are cleared using MEIS scrips. The Tribunal reiterated that the debit of BCD to the scrip is not an actual payment but a notional collection of tax. The Tribunal set aside the impugned order and allowed the appeal, including recredit/refund of SWS paid along with interest as per law.
Levy of Social Welfare Surcharge (SWS) where basic Customs duty (BCD) is Nil - Revenue submitted that BCD is not nil or exempted but is payable and is debited in the MEIS scrip - The Tribunal extensively referred to previous cases, including the Emami Agro Tech Ltd. case, where it was held that SWS is not payable when the goods are cleared using MEIS scrips. The Tribunal reiterated that the debit of BCD to the scrip is not an actual payment but a notional collection of tax. The Tribunal set aside the impugned order and allowed the appeal, including recredit/refund of SWS paid along with interest as per law.
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