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...
Bags manufactured by weaving HDPE/PP strips are classifiable under Heading 6305 and not under Heading 3923. Heading 3923 covers articles for conveyance or packing of goods but excludes household articles, tableware, toilet articles, containers of Heading 42.02, and flexible intermediate bulk containers of Heading 63.05. The impugned bags, being woven from plastic strips, merit classification under Heading 6305 as per the Gujarat High Court judgment. Even if classified under Chapter 39, no duty is payable on goods supplied against H-Form for CENVAT credit and cum-duty benefit. When the duty itself is not chargeable, interest and penalties are set aside. The appeal is allowed.
Bags manufactured by weaving HDPE/PP strips are classifiable under Heading 6305 and not under Heading 3923. Heading 3923 covers articles for conveyance or packing of goods but excludes household articles, tableware, toilet articles, containers of Heading 42.02, and flexible intermediate bulk containers of Heading 63.05. The impugned bags, being woven from plastic strips, merit classification under Heading 6305 as per the Gujarat High Court judgment. Even if classified under Chapter 39, no duty is payable on goods supplied against H-Form for CENVAT credit and cum-duty benefit. When the duty itself is not chargeable, interest and penalties are set aside. The appeal is allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
