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 refund claim - The notices issued in this case were found to be vague and did not provide any substantial reasons for the proposed rejection, thus violating the principles of natural justice. - The court emphasized that u/r 92(3) of the CGST Rules, 2017, the proper officer must provide reasons for rejecting a refund claim in the show cause notice. This requirement ensures that the applicant understands the grounds for rejection and can respond appropriately.
Rejection of refund claim - The notices issued in this case were found to be vague and did not provide any substantial reasons for the proposed rejection, thus violating the principles of natural justice. - The court emphasized that u/r 92(3) of the CGST Rules, 2017, the proper officer must provide reasons for rejecting a refund claim in the show cause notice. This requirement ensures that the applicant understands the grounds for rejection and can respond appropriately.
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