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...
Violation of principles of natural justice - Refund of VAT paid on goods sold - The appellate authority appointed by the Government for hearing appeals under Section 72 of the Act would be in a better position to appreciate both questions of fact and law. It is well settled that once statutory mechanism is provided for resolution of dispute, the party aggrieved must availed of the statutory remedy provided under the Statute and should not rush to the High Court invoking its extra ordinary writ jurisdiction. - HC
Violation of principles of natural justice - Refund of VAT paid on goods sold - The appellate authority appointed by the Government for hearing appeals under Section 72 of the Act would be in a better position to appreciate both questions of fact and law. It is well settled that once statutory mechanism is provided for resolution of dispute, the party aggrieved must availed of the statutory remedy provided under the Statute and should not rush to the High Court invoking its extra ordinary writ jurisdiction. - HC
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