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...
Jurisdiction - willful misstatement - not a bonafide error - show cause notice ought to have been issued by an authority not below the rank of Additional / Joint Commissioner of Customs as per clause (ii) as the amount of drawback was way beyond ₹ 5.00 lakhs - SCN quashed - Fresh SCN may be issued in accordance with law - HC
Jurisdiction - willful misstatement - not a bonafide error - show cause notice ought to have been issued by an authority not below the rank of Additional / Joint Commissioner of Customs as per clause (ii) as the amount of drawback was way beyond ₹ 5.00 lakhs - SCN quashed - Fresh SCN may be issued in accordance with law - HC
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