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...
Seizure of goods and levy of penalty were challenged on the ground that the e-way bill validity allegedly expired due to an auto-generated Part-B showing an incorrect distance. The goods were motor vehicle chassis duly accompanied by tax invoice, e-way bill, sale certificate, and temporary registration, and the delivery location was specifically reflected in the documents. As the distance field was auto-populated after Part-A and was not editable by the taxpayer, the authority had no basis to infer tax evasion, and mere expiry of an e-way bill was held insufficient to establish intent to evade tax. The seizure and penalty order was quashed and the petition was allowed - HC
Seizure of goods and levy of penalty were challenged on the ground that the e-way bill validity allegedly expired due to an auto-generated Part-B showing an incorrect distance. The goods were motor vehicle chassis duly accompanied by tax invoice, e-way bill, sale certificate, and temporary registration, and the delivery location was specifically reflected in the documents. As the distance field was auto-populated after Part-A and was not editable by the taxpayer, the authority had no basis to infer tax evasion, and mere expiry of an e-way bill was held insufficient to establish intent to evade tax. The seizure and penalty order was quashed and the petition was allowed - HC
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