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 High Court quashed refund rejection orders for lack of opportunity for personal hearing as mandated by Rule 92(3) of CGST Rules, 2017, violating principles of natural justice. The show cause notices allowed 15 days for response, which petitioner complied with, but hearing was allegedly held before reply. No clear evidence of hearing intimation existed. Rule 92(3) requires reasonable opportunity for hearing after reply to show cause notice. The matter was remanded for fresh consideration of refund application, upholding principles of fair play.
The High Court quashed refund rejection orders for lack of opportunity for personal hearing as mandated by Rule 92(3) of CGST Rules, 2017, violating principles of natural justice. The show cause notices allowed 15 days for response, which petitioner complied with, but hearing was allegedly held before reply. No clear evidence of hearing intimation existed. Rule 92(3) requires reasonable opportunity for hearing after reply to show cause notice. The matter was remanded for fresh consideration of refund application, upholding principles of fair play.
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