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...
Maintainability of appeal - failure to make pre-deposit of duty amount in terms of section 129E - If the appellant wants to avail the remedy of filing the statutory appeal, it is mandatory to comply with the conditions specified under Section 129E of the Customs Act, i.e. to make pre-deposit of 7.5% of the duty and penalty in dispute. - AT
Maintainability of appeal - failure to make pre-deposit of duty amount in terms of section 129E - If the appellant wants to avail the remedy of filing the statutory appeal, it is mandatory to comply with the conditions specified under Section 129E of the Customs Act, i.e. to make pre-deposit of 7.5% of the duty and penalty in dispute. - AT
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