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...
Imposition of 100% penalty - Late Filing of Writ Petition - Petitioner seeks an opportunity to contest the liability towards penalty by way of statutory appeal - The High Court acknowledged that the petitioner had indeed paid the entire tax and interest liability. Considering this, and the fact that the petitioner had not filed an appeal earlier due to the intention to discharge liability, the Court deemed it just and appropriate to permit the petitioner to file a statutory appeal specifically concerning the penalty.
Imposition of 100% penalty - Late Filing of Writ Petition - Petitioner seeks an opportunity to contest the liability towards penalty by way of statutory appeal - The High Court acknowledged that the petitioner had indeed paid the entire tax and interest liability. Considering this, and the fact that the petitioner had not filed an appeal earlier due to the intention to discharge liability, the Court deemed it just and appropriate to permit the petitioner to file a statutory appeal specifically concerning the penalty.
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