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 on refund of amount deposited during investigation, prior to show cause notice issuance, must be paid from date of deposit till refund. Section 11B and 11BB of Central Excise Act inapplicable. Appellant entitled to interest as per Article 300A of Constitution, not being deprived of property without authority of law. Rate of interest 12% per annum appropriate as per precedent. Appeal allowed, directing refund of amount with interest at 12% per annum from date of deposit till date of refund.
Interest on refund of amount deposited during investigation, prior to show cause notice issuance, must be paid from date of deposit till refund. Section 11B and 11BB of Central Excise Act inapplicable. Appellant entitled to interest as per Article 300A of Constitution, not being deprived of property without authority of law. Rate of interest 12% per annum appropriate as per precedent. Appeal allowed, directing refund of amount with interest at 12% per annum from date of deposit till date of refund.
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