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...
Provisional release of seized goods - The differential duty already paid is with respect to the recovered parallel invoices and the demand now raised in Exhibit P8 is based on the computation of probable undervaluation with respect to the other bills of entry, which also disclosed only lesser invoice value as admitted by the Managing Partner of the appellant. - On the apprehension raised by the appellant that release would be only on deposit of cash, we make it clear that the order itself provides for execution of bond or Bank Guarantee to the satisfaction of the Commissioner. - HC
Provisional release of seized goods - The differential duty already paid is with respect to the recovered parallel invoices and the demand now raised in Exhibit P8 is based on the computation of probable undervaluation with respect to the other bills of entry, which also disclosed only lesser invoice value as admitted by the Managing Partner of the appellant. - On the apprehension raised by the appellant that release would be only on deposit of cash, we make it clear that the order itself provides for execution of bond or Bank Guarantee to the satisfaction of the Commissioner. - HC
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