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...
Benami transaction - Beneficial owner of property - beneficial owner for its immediate or future benefit, direct or indirect - Provisional attachment order - Section 2(9)(A) and Section 2(9)(C) can only have effect prospectively. Central Government has notified the date of coming into force of the Amendment Act of 2016 as 01.11.2016. Therefore, these two provisions cannot be applied to a transaction which took place prior to 01.11.2016. - HC
Benami transaction - Beneficial owner of property - beneficial owner for its immediate or future benefit, direct or indirect - Provisional attachment order - Section 2(9)(A) and Section 2(9)(C) can only have effect prospectively. Central Government has notified the date of coming into force of the Amendment Act of 2016 as 01.11.2016. Therefore, these two provisions cannot be applied to a transaction which took place prior to 01.11.2016. - HC
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