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...
Refund claim of duty paid on short landing of imported goods. Unjust enrichment principle inapplicable as duty amount shown as receivable in books of accounts, certified by Chartered Accountant, indicating no passing of incidence. Tribunal's earlier decision in appellant's own case upheld, finding no unjust enrichment. Interest on refund payable from date after three months of filing refund application, following Supreme Court's landmark judgments. Impugned orders set aside, appeal allowed by Appellate Tribunal.
Refund claim of duty paid on short landing of imported goods. Unjust enrichment principle inapplicable as duty amount shown as receivable in books of accounts, certified by Chartered Accountant, indicating no passing of incidence. Tribunal's earlier decision in appellant's own case upheld, finding no unjust enrichment. Interest on refund payable from date after three months of filing refund application, following Supreme Court's landmark judgments. Impugned orders set aside, appeal allowed by Appellate Tribunal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
