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...
Valuation of imported goods - The Foreign Trade Act and the Section 125 of the Customs Act does not make any bar from redemption of such restricted goods imported without authorization on payment of duty on retail market value and there is distinction between what is prohibited and what is restricted. In those circumstances, the goods cannot be held absolutely confiscated or cannot be restricted for clearance for home consumption, hence, the imported goods are allowed to be cleared for home consumption on payment of redemption fine and penalty. - AT
Valuation of imported goods - The Foreign Trade Act and the Section 125 of the Customs Act does not make any bar from redemption of such restricted goods imported without authorization on payment of duty on retail market value and there is distinction between what is prohibited and what is restricted. In those circumstances, the goods cannot be held absolutely confiscated or cannot be restricted for clearance for home consumption, hence, the imported goods are allowed to be cleared for home consumption on payment of redemption fine and penalty. - AT
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