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 analyzed the validity of Rule 96(10) of CGST Rules, 2017 regarding export refund claims. The Court held that Notification No. 20/2024 omitting Rule 96(10) would apply prospectively and to all pending proceedings as of 8th October, 2024. The omission enables exporters to maintain IGST refund claims without restrictions on input duty exemptions. The petitions were allowed, with show cause notices and original orders quashed, effectively providing relief to exporters by removing procedural barriers to refund claims under the GST framework.
HC analyzed the validity of Rule 96(10) of CGST Rules, 2017 regarding export refund claims. The Court held that Notification No. 20/2024 omitting Rule 96(10) would apply prospectively and to all pending proceedings as of 8th October, 2024. The omission enables exporters to maintain IGST refund claims without restrictions on input duty exemptions. The petitions were allowed, with show cause notices and original orders quashed, effectively providing relief to exporters by removing procedural barriers to refund claims under the GST framework.
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