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...
Impugned order quashing demand of duty foregone on raw materials used in manufacture of finished goods cleared into DTA by debiting SFIS scrips without payment of duty, as Tribunal traveled beyond scope of dispute by relying on proviso to Section 5A not raised by Department. Matter remanded to CESTAT for fresh decision by 31.12.2024, pertaining to period 09/2008 to 05/2009.
Impugned order quashing demand of duty foregone on raw materials used in manufacture of finished goods cleared into DTA by debiting SFIS scrips without payment of duty, as Tribunal traveled beyond scope of dispute by relying on proviso to Section 5A not raised by Department. Matter remanded to CESTAT for fresh decision by 31.12.2024, pertaining to period 09/2008 to 05/2009.
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