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...
Detention of gold with vehicle - seizure of gold during movement - whether smuggled / imported gold or locally procured - gold was being transported by the appellant from the Delhi branch to their Agra Branch - Section 123 of the CA requires to explain the licit source of acquisition and not source of source - AT
Detention of gold with vehicle - seizure of gold during movement - whether smuggled / imported gold or locally procured - gold was being transported by the appellant from the Delhi branch to their Agra Branch - Section 123 of the CA requires to explain the licit source of acquisition and not source of source - AT
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