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 removal - Jurisdiction - The statement of the Managing Director recorded under Section 14 of the Act of 1944 could be relied upon and treated as a relevant piece of material while issuing the show-cause notice to the Managing Director as well as the appellant company and the same could be relied upon without calling upon the Managing Director to again depose as a witness before the adjudicating authority in terms of Section 9D (1) (b) read with Section 9D (2) of the Act of 1944. - HC
Clandestine removal - Jurisdiction - The statement of the Managing Director recorded under Section 14 of the Act of 1944 could be relied upon and treated as a relevant piece of material while issuing the show-cause notice to the Managing Director as well as the appellant company and the same could be relied upon without calling upon the Managing Director to again depose as a witness before the adjudicating authority in terms of Section 9D (1) (b) read with Section 9D (2) of the Act of 1944. - HC
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