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 appellant's appeal against the rejection of chargeability of Clean Energy Cess on imported metallurgical coke was dismissed. The Bills of Entry were filed in January and February 2015, but the appellant raised the issue of non-issuance of an order u/s 17(5) of the Customs Act, 1962, after more than a year from the clearance of goods. The Bills of Entry were finally assessed without re-assessment, rendering the appellant's claim of re-assessment and the requirement for an order u/s 17(5) meritless. The Commissioner's reply to the appellant's grievance letter clarified the factual position and the non-requirement of an order u/s 17(5). The Commissioner (Appeals) rightly rejected the appeal on grounds of time bar and maintainability. The impugned order passed by the Commissioner (Appeals) was upheld, and the appellant's appeal was rejected.
The appellant's appeal against the rejection of chargeability of Clean Energy Cess on imported metallurgical coke was dismissed. The Bills of Entry were filed in January and February 2015, but the appellant raised the issue of non-issuance of an order u/s 17(5) of the Customs Act, 1962, after more than a year from the clearance of goods. The Bills of Entry were finally assessed without re-assessment, rendering the appellant's claim of re-assessment and the requirement for an order u/s 17(5) meritless. The Commissioner's reply to the appellant's grievance letter clarified the factual position and the non-requirement of an order u/s 17(5). The Commissioner (Appeals) rightly rejected the appeal on grounds of time bar and maintainability. The impugned order passed by the Commissioner (Appeals) was upheld, and the appellant's appeal was rejected.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
