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...
Violation of principles of natural justice occurred as the impugned order was passed without following procedures u/s 169(1)(a) and 169(1)(b) of the GST Act. Petitioner was not served notice u/s 73. Despite granting adjournments, petitioner failed to submit explanation online or in person. Presumption was made that petitioner had nothing to say regarding provisional assessment and was buying time to avoid final orders within limitation period. Statutory remedy u/s 107 of GST Act is available. Petition disposed off.
Violation of principles of natural justice occurred as the impugned order was passed without following procedures u/s 169(1)(a) and 169(1)(b) of the GST Act. Petitioner was not served notice u/s 73. Despite granting adjournments, petitioner failed to submit explanation online or in person. Presumption was made that petitioner had nothing to say regarding provisional assessment and was buying time to avoid final orders within limitation period. Statutory remedy u/s 107 of GST Act is available. Petition disposed off.
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