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...
Levy of penalty u/s 112A on the courier service - Seizure of demonetised Indian currency - wrong declaration in relation to an Airway Bill due to which demonetised Indian Currency notes got couriered to India under the guise of being called as documents - section 82 of the Customs Act - There is nothing on record to show or indicate that it was appellant who has wilfully or intentionally made the declaration. - No penalty - AT
Levy of penalty u/s 112A on the courier service - Seizure of demonetised Indian currency - wrong declaration in relation to an Airway Bill due to which demonetised Indian Currency notes got couriered to India under the guise of being called as documents - section 82 of the Customs Act - There is nothing on record to show or indicate that it was appellant who has wilfully or intentionally made the declaration. - No penalty - AT
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