Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
The HC allowed the petition and granted the requested relief, directing the Respondents to extend the exemption to the Petitioner and to give consequential reliefs, thereby disposing of the matter. The Court observed the petition had been pending over two years, that the goods had been cleared and Customs duty paid under protest, and that jurisdictional objections had not been raised by the Customs authorities. Having found the principal controversy substantially adjudicated and appropriate to be resolved on merits, the HC extended the benefit of a relevant Supreme Court decision to the Petitioner and ordered grant of exemption (and attendant reliefs) in favour of the Petitioner, disposing of the petition.
The HC allowed the petition and granted the requested relief, directing the Respondents to extend the exemption to the Petitioner and to give consequential reliefs, thereby disposing of the matter. The Court observed the petition had been pending over two years, that the goods had been cleared and Customs duty paid under protest, and that jurisdictional objections had not been raised by the Customs authorities. Having found the principal controversy substantially adjudicated and appropriate to be resolved on merits, the HC extended the benefit of a relevant Supreme Court decision to the Petitioner and ordered grant of exemption (and attendant reliefs) in favour of the Petitioner, disposing of the petition.
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