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...
Statutory return of seized goods under Section 110(2) of the Customs Act arises where no notice is issued within the prescribed period or a validly extended period; continued retention is then impermissible. Compliance with Section 124 was disputed because the Department relied on contemporaneous proceedings as an oral show cause notice, while the affected parties challenged the documents' execution, explanation and voluntariness. Determining whether an oral notice satisfied statutory requirements required examination of statements and contemporaneous material, making writ jurisdiction unsuitable for resolving the factual dispute. Unconditional release was declined, with adjudication directed after a reasonable hearing.
Statutory return of seized goods under Section 110(2) of the Customs Act arises where no notice is issued within the prescribed period or a validly extended period; continued retention is then impermissible. Compliance with Section 124 was disputed because the Department relied on contemporaneous proceedings as an oral show cause notice, while the affected parties challenged the documents' execution, explanation and voluntariness. Determining whether an oral notice satisfied statutory requirements required examination of statements and contemporaneous material, making writ jurisdiction unsuitable for resolving the factual dispute. Unconditional release was declined, with adjudication directed after a reasonable hearing.
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