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...
Petitioner filed four Ex-Bond Bills of Entry before Notification came into force, self-assessing goods at USD 1163 PMT. Notification enhancing tariff value was e-gazetted later. Reassessment orders quashed as rate applicable at time of presenting bills prevails u/s 68 of Customs Act, 1962. Refund of additional duty paid under protest allowed. Citing ITC Ltd. case, court held Section 27(2)(a) requires applicant to prove duty/interest claimed as refund was not passed on to prevent unjust enrichment. Petition allowed.
Petitioner filed four Ex-Bond Bills of Entry before Notification came into force, self-assessing goods at USD 1163 PMT. Notification enhancing tariff value was e-gazetted later. Reassessment orders quashed as rate applicable at time of presenting bills prevails u/s 68 of Customs Act, 1962. Refund of additional duty paid under protest allowed. Citing ITC Ltd. case, court held Section 27(2)(a) requires applicant to prove duty/interest claimed as refund was not passed on to prevent unjust enrichment. Petition allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
