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 quashed customs duty drawback demand raised against a company post-CIRP acquisition. During CIRP moratorium, respondents failed to lodge drawback claims under Customs Act 1962 and Drawback Rules 2017. Since claims were not included in approved resolution plan, they stand extinguished per Sec 31A of IBC. Following Supreme Court precedent in Ghanashyam case, court held that claims brought during moratorium after adjudicating authority recorded claims are waived. Alternative remedy of appeal not required as legal position is well-settled that post-resolution plan approval, unincluded claims cannot be entertained. Petition allowed.
HC quashed customs duty drawback demand raised against a company post-CIRP acquisition. During CIRP moratorium, respondents failed to lodge drawback claims under Customs Act 1962 and Drawback Rules 2017. Since claims were not included in approved resolution plan, they stand extinguished per Sec 31A of IBC. Following Supreme Court precedent in Ghanashyam case, court held that claims brought during moratorium after adjudicating authority recorded claims are waived. Alternative remedy of appeal not required as legal position is well-settled that post-resolution plan approval, unincluded claims cannot be entertained. Petition allowed.
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