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...
Chartered Engineer certified Injection Stretch Blow Moulding Machine (ISBMM) (84773000) differs from Injection Moulding Machine (84771000). ISBMM has simultaneous stretching and blow moulding feature absent in IMM, producing IV fluid bottles with hangers. As composite machine producing blow moulded hollow bottles for IV fluids, ISBMM's sole function is blow moulding, classified under 84773000. Impugned order set aside, appeal allowed by Appellate Tribunal.
Chartered Engineer certified Injection Stretch Blow Moulding Machine (ISBMM) (84773000) differs from Injection Moulding Machine (84771000). ISBMM has simultaneous stretching and blow moulding feature absent in IMM, producing IV fluid bottles with hangers. As composite machine producing blow moulded hollow bottles for IV fluids, ISBMM's sole function is blow moulding, classified under 84773000. Impugned order set aside, appeal allowed by Appellate Tribunal.
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