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 - Prohibited goods - confiscation of cigarettes containers concealed in HDPE granules - Penalty u/s 112 (a) &(b) and 114AA - The Appellate Tribunal upheld the decision of the Principal Commissioner to confiscate smuggled cigarettes and impose penalties on the appellants. The Tribunal found their involvement in smuggling and false declarations established, justifying the penalties imposed under relevant sections of the Customs Act, 1962. The Tribunal also clarified the competency of DRI to issue the Show Cause Notice u/s 124.
Smuggling - Prohibited goods - confiscation of cigarettes containers concealed in HDPE granules - Penalty u/s 112 (a) &(b) and 114AA - The Appellate Tribunal upheld the decision of the Principal Commissioner to confiscate smuggled cigarettes and impose penalties on the appellants. The Tribunal found their involvement in smuggling and false declarations established, justifying the penalties imposed under relevant sections of the Customs Act, 1962. The Tribunal also clarified the competency of DRI to issue the Show Cause Notice u/s 124.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
