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...
Notification No.45/2017-Cus exemption applies to integrated tax (IGST) where 'duty of customs' is interpreted to encompass IGST; the Tribunal analysed the Customs Act definition of duty, the IGST Act definition of integrated tax and levy/collection mechanics, and concluded appellants are entitled to IGST exemption under Notification No.45/2017-Cus. It treated Notification No.36/2021-Cus challenge as affecting validity; prior tribunal and High Court decisions found Notification No.36/2021-Cus ultra vires. Consequent assessments denying IGST exemption were set aside and the appellants' appeals were allowed while Revenue appeals were rejected.
Notification No.45/2017-Cus exemption applies to integrated tax (IGST) where 'duty of customs' is interpreted to encompass IGST; the Tribunal analysed the Customs Act definition of duty, the IGST Act definition of integrated tax and levy/collection mechanics, and concluded appellants are entitled to IGST exemption under Notification No.45/2017-Cus. It treated Notification No.36/2021-Cus challenge as affecting validity; prior tribunal and High Court decisions found Notification No.36/2021-Cus ultra vires. Consequent assessments denying IGST exemption were set aside and the appellants' appeals were allowed while Revenue appeals were rejected.
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