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...
Levy of penalty - filing of the shipping bill fraudulently in the name of appellants - appellants before us are neither the exporters/ owners of the goods - there is no omission or commission hence penalty u/s 114 set aside - However penalty u/s 117 levied to deter appellants and signal to them to be more careful while conducting their business in relation to imports and exports of goods
Levy of penalty - filing of the shipping bill fraudulently in the name of appellants - appellants before us are neither the exporters/ owners of the goods - there is no omission or commission hence penalty u/s 114 set aside - However penalty u/s 117 levied to deter appellants and signal to them to be more careful while conducting their business in relation to imports and exports of goods
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