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...
Penalty - Area based exemption - when there are divergent views of the higher authorities on the issue and assessees act on the basis of said views, therefore cannot be held guilty for mala fide breach – penalty set aside - AT
Penalty - Area based exemption - when there are divergent views of the higher authorities on the issue and assessees act on the basis of said views, therefore cannot be held guilty for mala fide breach – penalty set aside - AT
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