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...
Waiver of Penalty u/s 114A - redemption find u/s 111(o) - goods have been imported by the respondent by claiming benefit of duty exemption to re-export which they tried their level best but not done due to some technical issues - there is no collusion and wilful mis-statement or suppression of fact or “Mens rea” to evade payment of duty - no penalty and the confiscation
Waiver of Penalty u/s 114A - redemption find u/s 111(o) - goods have been imported by the respondent by claiming benefit of duty exemption to re-export which they tried their level best but not done due to some technical issues - there is no collusion and wilful mis-statement or suppression of fact or “Mens rea” to evade payment of duty - no penalty and the confiscation
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