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 determined the computation methodology under the Jharkhand Amnesty Scheme 2022, clarifying the distinction between 'admitted tax' and 'disputed amount.' The Settlement Officer's approach of deducting pre-deposit before applying waiver percentages was deemed incorrect. While the petitioner demonstrated a potential loss of Rs. 1,32,03,446 due to incorrect scheme application, they were bound by their revised computation submitted during appellate proceedings. Following the principle of liberal interpretation for beneficial legislation, as established in Mother Superior Adoration Convent case, the court granted relief. The petitioner was awarded a refund of Rs. 1,18,02,056 with 6% annual interest from deposit date until refund disbursement.
HC determined the computation methodology under the Jharkhand Amnesty Scheme 2022, clarifying the distinction between 'admitted tax' and 'disputed amount.' The Settlement Officer's approach of deducting pre-deposit before applying waiver percentages was deemed incorrect. While the petitioner demonstrated a potential loss of Rs. 1,32,03,446 due to incorrect scheme application, they were bound by their revised computation submitted during appellate proceedings. Following the principle of liberal interpretation for beneficial legislation, as established in Mother Superior Adoration Convent case, the court granted relief. The petitioner was awarded a refund of Rs. 1,18,02,056 with 6% annual interest from deposit date until refund disbursement.
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