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...
Re-classification of imported goods - cut and polished diamonds - While the impugned goods may not be ‘rough diamonds’ as mined and may have undergone working before its import, the reports do not conclusively establish that these were ‘cut and polished diamonds’ on which duty liability was to be fastened - Coupled with the inadequate evidence of the goods conclusively being ‘cut and polished diamonds’, this strikes at the very foundation of the proceedings initiated against the appellant and the culmination thereof. - AT
Re-classification of imported goods - cut and polished diamonds - While the impugned goods may not be ‘rough diamonds’ as mined and may have undergone working before its import, the reports do not conclusively establish that these were ‘cut and polished diamonds’ on which duty liability was to be fastened - Coupled with the inadequate evidence of the goods conclusively being ‘cut and polished diamonds’, this strikes at the very foundation of the proceedings initiated against the appellant and the culmination thereof. - AT
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