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 - intent to evade payment of duty - The Tribunal has furnished adequate reasons to justify the perception that the appellant herein had intended to evade payment of duty. The initial order had merely waived the penalty without indicating any reason. Since appropriate reasons relevant to the issue have been indicated in the order impugned upon due considerations being taken into account, the order in appeal does not call for any interference. - HC
Valuation - intent to evade payment of duty - The Tribunal has furnished adequate reasons to justify the perception that the appellant herein had intended to evade payment of duty. The initial order had merely waived the penalty without indicating any reason. Since appropriate reasons relevant to the issue have been indicated in the order impugned upon due considerations being taken into account, the order in appeal does not call for any interference. - HC
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