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...
HC upheld the Department's right to proceed with CENVAT credit assessment despite quashed show cause notice. The initial ruling specifically permitted authorities to continue proceedings to exclude value of free materials used by Assessee, following established precedent. Both adjudicating authority and CESTAT erred in interpreting that quashed SCN precluded adjudication of other demands. The Court clarified that remaining demands require factual adjudication per law, emphasizing that original Division Bench order explicitly allowed Department to proceed with value exclusion determination under Central Excise Act provisions.
HC upheld the Department's right to proceed with CENVAT credit assessment despite quashed show cause notice. The initial ruling specifically permitted authorities to continue proceedings to exclude value of free materials used by Assessee, following established precedent. Both adjudicating authority and CESTAT erred in interpreting that quashed SCN precluded adjudication of other demands. The Court clarified that remaining demands require factual adjudication per law, emphasizing that original Division Bench order explicitly allowed Department to proceed with value exclusion determination under Central Excise Act provisions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
