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...
Refusal to grant certified copies of the order sheet/note sheet and search warrant - The High Court concluded that the petitioner's request for certified copies was not justified at this stage of the investigation. - It clarified that the investigation process is not complete upon the issuance of an SCN, and a final decision is reached after the matter goes through all stages of appeals and revisions. - The Court noted that disclosing information from order sheets could reveal the identity of sources and jeopardize ongoing investigations. - Petition dismissed.
Refusal to grant certified copies of the order sheet/note sheet and search warrant - The High Court concluded that the petitioner's request for certified copies was not justified at this stage of the investigation. - It clarified that the investigation process is not complete upon the issuance of an SCN, and a final decision is reached after the matter goes through all stages of appeals and revisions. - The Court noted that disclosing information from order sheets could reveal the identity of sources and jeopardize ongoing investigations. - Petition dismissed.
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