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...
Clandestine removal - The department relied on statements, diaries, and records, which the appellants contested, citing coercion and lack of corroboration. The Tribunal found discrepancies in the evidence, particularly regarding the validity of diaries and reliability of statements. Lack of tangible evidence and corroboration led to the dismissal of duty demands and penalties imposed on the appellants. The Tribunal emphasized the importance of corroborative evidence in such cases and concluded in favor of the appellants.
Clandestine removal - The department relied on statements, diaries, and records, which the appellants contested, citing coercion and lack of corroboration. The Tribunal found discrepancies in the evidence, particularly regarding the validity of diaries and reliability of statements. Lack of tangible evidence and corroboration led to the dismissal of duty demands and penalties imposed on the appellants. The Tribunal emphasized the importance of corroborative evidence in such cases and concluded in favor of the appellants.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
