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...
Interest u/ss 234A, 234B, and 234C cannot be charged post Corporate Insolvency Resolution Process when the amount has been frozen by moratorium under IBC and not part of the approved Resolution Plan. Claims not included in the Resolution Plan stand extinguished, and no proceedings can be initiated for such claims. The order charging interest and the consequent demand notice were quashed, and the petitioner is entitled to a refund of the amount paid for the relevant assessment year.
Interest u/ss 234A, 234B, and 234C cannot be charged post Corporate Insolvency Resolution Process when the amount has been frozen by moratorium under IBC and not part of the approved Resolution Plan. Claims not included in the Resolution Plan stand extinguished, and no proceedings can be initiated for such claims. The order charging interest and the consequent demand notice were quashed, and the petitioner is entitled to a refund of the amount paid for the relevant assessment year.
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