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...
Mere change of opinion cannot justify setting aside provisional assessments. Eligibility for abatement on value of bought-out items cannot be denied without findings on availment of CENVAT credit. Non-verification of actual purchase price of directly supplied bought-out items is not a valid ground for setting aside assessments. Appellate Authority erred by setting aside assessments based on change of opinion without finding violation of guidelines or revenue loss. Assessments finalized following Office Memorandum guidelines are binding unless resulting in revenue loss. Impugned order set aside, appeal allowed.
Mere change of opinion cannot justify setting aside provisional assessments. Eligibility for abatement on value of bought-out items cannot be denied without findings on availment of CENVAT credit. Non-verification of actual purchase price of directly supplied bought-out items is not a valid ground for setting aside assessments. Appellate Authority erred by setting aside assessments based on change of opinion without finding violation of guidelines or revenue loss. Assessments finalized following Office Memorandum guidelines are binding unless resulting in revenue loss. Impugned order set aside, appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
