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...
Appellant filed bill of entry correctly declaring imported goods as Composite Long Rod Insulators on 9-2-2017. Issue involved interpretation of 'composite' and 'polymer' to determine applicability of concessional duty under Notification. No mis-declaration or intent to evade duty. Extended period for demand cannot be invoked for mere interpretative dispute. Show cause notice issued after three years barred by limitation. CESTAT allowed appeal, holding extended period requires clear evidence of suppression or intent to evade duty.
Appellant filed bill of entry correctly declaring imported goods as Composite Long Rod Insulators on 9-2-2017. Issue involved interpretation of 'composite' and 'polymer' to determine applicability of concessional duty under Notification. No mis-declaration or intent to evade duty. Extended period for demand cannot be invoked for mere interpretative dispute. Show cause notice issued after three years barred by limitation. CESTAT allowed appeal, holding extended period requires clear evidence of suppression or intent to evade duty.
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