Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Writ petition challenging seizure of goods and imposition of tax and penalty is allowed. The HC quashed the impugned order and, relying on this Court's prior decision and applicable CBIC guidance, directed the respondent to either refund amounts paid by the petitioner or permit adjustment by crediting the petitioner's electronic cash ledger for future tax liability; the order has not been appealed and the issue has attained finality. Consequently, the petitioner is entitled to restitution or tax-credit relief as directed, and the writ issues accordingly.
Writ petition challenging seizure of goods and imposition of tax and penalty is allowed. The HC quashed the impugned order and, relying on this Court's prior decision and applicable CBIC guidance, directed the respondent to either refund amounts paid by the petitioner or permit adjustment by crediting the petitioner's electronic cash ledger for future tax liability; the order has not been appealed and the issue has attained finality. Consequently, the petitioner is entitled to restitution or tax-credit relief as directed, and the writ issues accordingly.
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