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...
Imported broom sticks (140-160 cm) classifiable under CTH 96031000 not 14049090. Entitled to exemption benefits under Notification No. 46/2011-Cus and 2/2017-ITR. Demand of Rs. 4,59,025/- duty and interest set aside. Order of confiscation, fine set aside. Penalties set aside. Appeal allowed by CESTAT.
Imported broom sticks (140-160 cm) classifiable under CTH 96031000 not 14049090. Entitled to exemption benefits under Notification No. 46/2011-Cus and 2/2017-ITR. Demand of Rs. 4,59,025/- duty and interest set aside. Order of confiscation, fine set aside. Penalties set aside. Appeal allowed by CESTAT.
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