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...
Statutory composition of the Adjudicating Authority requires a legally constituted Bench; absent an evidence-based finding that a Chairperson-only Bench was validly constituted, its adjudication is coram non judice and a nullity. The authority must identify the relevant property and record a prima facie finding that it is involved in money-laundering; a need to retain or freeze property for adjudication cannot replace that finding. Bank accounts or business turnover alone are not proceeds of crime without a reasoned nexus to scheduled-offence criminal activity. An appellate body cannot supply this omitted foundational finding. Non-communication of reasons to believe also breaches statutory safeguards, vitiating freezing and retention proceedings. The impugned order was quashed without deciding whether any offence was committed.
Statutory composition of the Adjudicating Authority requires a legally constituted Bench; absent an evidence-based finding that a Chairperson-only Bench was validly constituted, its adjudication is coram non judice and a nullity. The authority must identify the relevant property and record a prima facie finding that it is involved in money-laundering; a need to retain or freeze property for adjudication cannot replace that finding. Bank accounts or business turnover alone are not proceeds of crime without a reasoned nexus to scheduled-offence criminal activity. An appellate body cannot supply this omitted foundational finding. Non-communication of reasons to believe also breaches statutory safeguards, vitiating freezing and retention proceedings. The impugned order was quashed without deciding whether any offence was committed.
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