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...
Rectification of mistake - levy of penalty u/s 271(1)(c) - when, the quantum appeal is pending before the lower authorities, disposing of penalty appeal on the same issues on which penalty has been levied would constitute a mistake apparent on record.
Rectification of mistake - levy of penalty u/s 271(1)(c) - when, the quantum appeal is pending before the lower authorities, disposing of penalty appeal on the same issues on which penalty has been levied would constitute a mistake apparent on record.
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