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...
Rejection of Transaction value - Undervaluation - Appellants had imported the concentrate Scotch whisky for dilution and sale and not for blending - the explanation given by the appellant for obtaining the lower price in respect of the supplies from the foreign supplier was convincing and there was no reason to reject the transaction price declared by them - AT
Rejection of Transaction value - Undervaluation - Appellants had imported the concentrate Scotch whisky for dilution and sale and not for blending - the explanation given by the appellant for obtaining the lower price in respect of the supplies from the foreign supplier was convincing and there was no reason to reject the transaction price declared by them - AT
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