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...
The HC quashed the impugned SVLDRS-3 to the extent it directed the anonymized petitioner to pay Rs.1,12,65,902/-, holding that the authorities failed to examine and verify challans and payments produced by the petitioner within the timelines and the respondents' own show-cause process. The SVLDRS-3 determination is set aside, and the matter is remitted for de novo verification by the designated committee of the petitioner's claims regarding pre-deposits and amounts recovered during investigations; if verification under Section 124(2) establishes entitlement, such amounts must be adjusted in computing liability under the scheme. Petition allowed.
The HC quashed the impugned SVLDRS-3 to the extent it directed the anonymized petitioner to pay Rs.1,12,65,902/-, holding that the authorities failed to examine and verify challans and payments produced by the petitioner within the timelines and the respondents' own show-cause process. The SVLDRS-3 determination is set aside, and the matter is remitted for de novo verification by the designated committee of the petitioner's claims regarding pre-deposits and amounts recovered during investigations; if verification under Section 124(2) establishes entitlement, such amounts must be adjusted in computing liability under the scheme. Petition allowed.
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