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...
Pre-deposit is a mandatory requirement for admission of appeal and not for its dismissal after the appeal has been admitted, heard and taken up for orders - the Commissioner (Appeals) though dismissed the appeal on the ground of noncompliance of pre-deposit provision, he also discussed the merit of the appeal - This finding itself indicative of the fact that compliance of provision for pre-deposit was subconsciously accepted by the Commissioner (Appeals).
Pre-deposit is a mandatory requirement for admission of appeal and not for its dismissal after the appeal has been admitted, heard and taken up for orders - the Commissioner (Appeals) though dismissed the appeal on the ground of noncompliance of pre-deposit provision, he also discussed the merit of the appeal - This finding itself indicative of the fact that compliance of provision for pre-deposit was subconsciously accepted by the Commissioner (Appeals).
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