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...
The Court held that the Commissioner has powers to first apply excess amount towards recovery of any other dues under the DVAT Act. Section 38(3)(a)(i) & (ii) clarify interest accrual timeline on delayed refunds based on tax period being monthly or quarterly. If notice u/s 58 or additional information u/s 59 is sought, refund is carried forward as tax credit. Filing DVAT-21 is not required once refund claim is in return itself. No delay was attributable to the petitioner, and statutory timeframe for refund had elapsed. Subsequent proceedings like Section 59(2) notice and default assessment order were non-est. Interest u/s 42(1) cannot be denied merely due to investigation or legal issues ultimately decided in petitioner's favor. At 6% interest rate, impugned orders were set aside, and petition allowed.
The Court held that the Commissioner has powers to first apply excess amount towards recovery of any other dues under the DVAT Act. Section 38(3)(a)(i) & (ii) clarify interest accrual timeline on delayed refunds based on tax period being monthly or quarterly. If notice u/s 58 or additional information u/s 59 is sought, refund is carried forward as tax credit. Filing DVAT-21 is not required once refund claim is in return itself. No delay was attributable to the petitioner, and statutory timeframe for refund had elapsed. Subsequent proceedings like Section 59(2) notice and default assessment order were non-est. Interest u/s 42(1) cannot be denied merely due to investigation or legal issues ultimately decided in petitioner's favor. At 6% interest rate, impugned orders were set aside, and petition allowed.
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