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 held that the communication dated 29 November 2018 was a preliminary, non-conclusive communication regarding a potential tax refund and not a statutory order. While quashing the impugned communication dated 16 June 2022, the court directed the tax authority to pass a final order determining the refund claim within eight weeks, providing the petitioner an opportunity to be heard, with all substantive contentions remaining open for consideration.
HC held that the communication dated 29 November 2018 was a preliminary, non-conclusive communication regarding a potential tax refund and not a statutory order. While quashing the impugned communication dated 16 June 2022, the court directed the tax authority to pass a final order determining the refund claim within eight weeks, providing the petitioner an opportunity to be heard, with all substantive contentions remaining open for consideration.
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