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...
Delay in filing of appeal before Commissioner (Appeal) - Period of limitation for date of assessment of Bill of entry - to tbe counted from the date of communication of order or from the date of upload on the website - no Court would presume such a document uploaded in the website as genuine unless it is a public document containing seal and signature of the public authority or its certified copy that would meet the requirement of Section 79 of the Indian Evidence Act. - AT
Delay in filing of appeal before Commissioner (Appeal) - Period of limitation for date of assessment of Bill of entry - to tbe counted from the date of communication of order or from the date of upload on the website - no Court would presume such a document uploaded in the website as genuine unless it is a public document containing seal and signature of the public authority or its certified copy that would meet the requirement of Section 79 of the Indian Evidence Act. - AT
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