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...
Refund - The excess duty paid was not required to be paid by the appellant. Therefore the same cannot be treated as duty - not filing the refund claim in time cannot be the reason for denying the claim as bar of limitation is not applicable to this case - AT
Refund - The excess duty paid was not required to be paid by the appellant. Therefore the same cannot be treated as duty - not filing the refund claim in time cannot be the reason for denying the claim as bar of limitation is not applicable to this case - AT
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