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...
Smuggling - Reliability of uncorroborated statement of co-accused - Section 9D is pari materia to Section 138B of Customs Act 1962 and hence the ratio of the above said decision squarely applicable to this case as well . In this case, the adjudicating Authority has not examined the person who has given the statement which has been relied upon to implicate the Appellant. - When the procedure set out in Section 138 B is not followed, the statement of the co accused has no evidentiary value. - AT
Smuggling - Reliability of uncorroborated statement of co-accused - Section 9D is pari materia to Section 138B of Customs Act 1962 and hence the ratio of the above said decision squarely applicable to this case as well . In this case, the adjudicating Authority has not examined the person who has given the statement which has been relied upon to implicate the Appellant. - When the procedure set out in Section 138 B is not followed, the statement of the co accused has no evidentiary value. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
