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...
Clandestine manufacture and removal - relevancy of statements u/s 9D in the Central Excise Act, 1944 - Both sides agreed that the procedure under section 9D has not been followed with respect to the statements. The Commissioner should be given an opportunity to follow the procedure under section 9D and come to the conclusion as to which of the statements relied upon in the show cause notice should be admitted in evidence and thereafter decided the matter. - AT
Clandestine manufacture and removal - relevancy of statements u/s 9D in the Central Excise Act, 1944 - Both sides agreed that the procedure under section 9D has not been followed with respect to the statements. The Commissioner should be given an opportunity to follow the procedure under section 9D and come to the conclusion as to which of the statements relied upon in the show cause notice should be admitted in evidence and thereafter decided the matter. - AT
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