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...
Availability of alternative remedy - Rejection of request for cancellation/withdrawal of ex-bond Bills of Entry - reducing the basic customs duty and the agricultural infrastructure and development cess on crude palm oil - the opportunity granted to the appellant is held to be thoroughly inadequate. - the appellant need not be relegated to avail the alternative remedy. We are satisfied that the order dated 21.1.2022 impugned in the writ petition is unsustainable in law and in violation of principles of natural justice apart from having passed by misinterpreting the order passed in the earlier writ petition. Therefore, the order dated 21.1.2022 is liable to be set aside. - HC
Availability of alternative remedy - Rejection of request for cancellation/withdrawal of ex-bond Bills of Entry - reducing the basic customs duty and the agricultural infrastructure and development cess on crude palm oil - the opportunity granted to the appellant is held to be thoroughly inadequate. - the appellant need not be relegated to avail the alternative remedy. We are satisfied that the order dated 21.1.2022 impugned in the writ petition is unsustainable in law and in violation of principles of natural justice apart from having passed by misinterpreting the order passed in the earlier writ petition. Therefore, the order dated 21.1.2022 is liable to be set aside. - HC
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