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...
Rectification of mistake - Calculation of correct Fe content - Iron Ore Fines - The correct Fe content was required to be determined on the basis of the guidelines contained in the judgement of the Hon’ble Apex Court in the case of Gangadhar Narsingdas Aggarwal - It is the settled position of law that not following the order of the Hon’ble High Court or the Hon’ble Apex Court would amount to mistake/error which is rectifiable under the provisions of Section 154 ibid. It is strange that in the second round and in the impugned order, the First Appellate Authority has ignored its own earlier order which has attained finality and thereby sustained a tangential order of lower authority. - AT
Rectification of mistake - Calculation of correct Fe content - Iron Ore Fines - The correct Fe content was required to be determined on the basis of the guidelines contained in the judgement of the Hon’ble Apex Court in the case of Gangadhar Narsingdas Aggarwal - It is the settled position of law that not following the order of the Hon’ble High Court or the Hon’ble Apex Court would amount to mistake/error which is rectifiable under the provisions of Section 154 ibid. It is strange that in the second round and in the impugned order, the First Appellate Authority has ignored its own earlier order which has attained finality and thereby sustained a tangential order of lower authority. - AT
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