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...
Valuation of imported goods - The contentions of the appellant that where more than one price are available as the contemporaneous prices, the lowest of the prices has to be adopted for the purpose of valuation. - While determining a particular import to be considered as a contemporaneous import for enhancement, it is necessary to match all commercial level details - Enhancement resorted to is not legally justified and so un-sustainable - AT
Valuation of imported goods - The contentions of the appellant that where more than one price are available as the contemporaneous prices, the lowest of the prices has to be adopted for the purpose of valuation. - While determining a particular import to be considered as a contemporaneous import for enhancement, it is necessary to match all commercial level details - Enhancement resorted to is not legally justified and so un-sustainable - AT
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