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...
Restoration of penalty - The Tribunal is justified in reversing the order of the Deputy Commissioner (Appeals) as the mandatory provision under section 46(3) of the Act, specifically sub clause (e), declaration was not made by the petitioner to the commercial department to make them aware of such import to the state. The contention that the delivery note and self-declaration were available with the consignment is not enough to show that all the documents necessary for the movement of goods from one state to another as per prescribed under section 46 of the Act is complied. - HC
Restoration of penalty - The Tribunal is justified in reversing the order of the Deputy Commissioner (Appeals) as the mandatory provision under section 46(3) of the Act, specifically sub clause (e), declaration was not made by the petitioner to the commercial department to make them aware of such import to the state. The contention that the delivery note and self-declaration were available with the consignment is not enough to show that all the documents necessary for the movement of goods from one state to another as per prescribed under section 46 of the Act is complied. - HC
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