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...
Cancellation/suspension of registration of petitioner - delay of 865 days in filing appeal - The limitation under Section 107 of the Act of 2017 is three months which is evident from the perusal of the statutory provision contained in Section 107 of the Act of 2017. However, Section 29 of the Act of 2017 is entirely different and only deals with the application for revocation of cancellation of registration. - The reasoning given by the lower Appellate Authority are just and proper. Circular issued by the CBIC is of no assistance to petitioner inasmuch as the same only deals with Section 29 of the Act of 2017 and not with Section 107 of the Act of 2017 - HC
Cancellation/suspension of registration of petitioner - delay of 865 days in filing appeal - The limitation under Section 107 of the Act of 2017 is three months which is evident from the perusal of the statutory provision contained in Section 107 of the Act of 2017. However, Section 29 of the Act of 2017 is entirely different and only deals with the application for revocation of cancellation of registration. - The reasoning given by the lower Appellate Authority are just and proper. Circular issued by the CBIC is of no assistance to petitioner inasmuch as the same only deals with Section 29 of the Act of 2017 and not with Section 107 of the Act of 2017 - HC
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