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 - appeal was rejected as being time-barred - section 85(3A) of the Finance Act, 1994 - It is trite that when the statute prescribes a period of limitation alongwith the period for extending the period of limitation, provision of section 5 of the Indian Limitation Act, 1963 would not be applicable - HC
Maintainability of appeal - appeal was rejected as being time-barred - section 85(3A) of the Finance Act, 1994 - It is trite that when the statute prescribes a period of limitation alongwith the period for extending the period of limitation, provision of section 5 of the Indian Limitation Act, 1963 would not be applicable - HC
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