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...
Jurisdiction of the First Appellate Authority - amendment of shipping bills - The Commissioner of Customs rejected the request, citing time limitations specified in a CBIC circular. The appellant appealed this decision before the Commissioner of Customs (Appeals), which was dismissed on jurisdictional grounds. The Appellate Tribunal upheld the dismissal, emphasizing that the decision to reject the request was made by the Commissioner of Customs, making it outside the purview of the First Appellate Authority.
Jurisdiction of the First Appellate Authority - amendment of shipping bills - The Commissioner of Customs rejected the request, citing time limitations specified in a CBIC circular. The appellant appealed this decision before the Commissioner of Customs (Appeals), which was dismissed on jurisdictional grounds. The Appellate Tribunal upheld the dismissal, emphasizing that the decision to reject the request was made by the Commissioner of Customs, making it outside the purview of the First Appellate Authority.
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