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...
Rebate claim for refund of service tax rejected - Export of consignment of garnets extracted from illegally mined sea sand - Export incentives not granted for proceeds of crime - Both exports and perpetrator of crime being same entity - Export incentives under Central Excise Act and Rules intended for legitimate exports to encourage foreign exchange earnings - Proceeds of illegal exports not serving public purpose u/s 93A of Finance Act, 1994 - Mere non-action by Customs Department not entitling export incentives - Petition dismissed.
Rebate claim for refund of service tax rejected - Export of consignment of garnets extracted from illegally mined sea sand - Export incentives not granted for proceeds of crime - Both exports and perpetrator of crime being same entity - Export incentives under Central Excise Act and Rules intended for legitimate exports to encourage foreign exchange earnings - Proceeds of illegal exports not serving public purpose u/s 93A of Finance Act, 1994 - Mere non-action by Customs Department not entitling export incentives - Petition dismissed.
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