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...
Maintainability of appeal - a new legal issue raised, that the appellant was a Partnership Firm and the same was dissolved by Dissolution Deed dated 09.03.2007, accordingly no proceeding could have been continued against the dissolved Partnership Firm. - The fresh issue raised is indeed a question of law which can be raised at any stage of litigation.
Maintainability of appeal - a new legal issue raised, that the appellant was a Partnership Firm and the same was dissolved by Dissolution Deed dated 09.03.2007, accordingly no proceeding could have been continued against the dissolved Partnership Firm. - The fresh issue raised is indeed a question of law which can be raised at any stage of litigation.
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