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...
Spectrometers imported by appellant classified under CTH 90273010 or CTH 90221900 for customs duty purposes. Exemption under Notification No. 24/2005 claimed. Issue of time limitation considered. No allegation of suppression of facts, fraud or willful misstatement. Demand raised after 1 year 6 months from import barred by limitation period. Classification issue not decided as impugned order unsustainable on limitation ground. Appeal allowed by CESTAT.
Spectrometers imported by appellant classified under CTH 90273010 or CTH 90221900 for customs duty purposes. Exemption under Notification No. 24/2005 claimed. Issue of time limitation considered. No allegation of suppression of facts, fraud or willful misstatement. Demand raised after 1 year 6 months from import barred by limitation period. Classification issue not decided as impugned order unsustainable on limitation ground. Appeal allowed by CESTAT.
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