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...
Monetary limit for appeal to the High Court - The appeal involves a total sum of Rs. 60 lakhs, consisting of the redemption fine and penalty. Citing Instructions dated 02.11.2023 and earlier directives, the respondent asserts that appeals below a certain monetary threshold should be dismissed. The latest instruction sets this threshold at Rs. 1 crore for appeals to the High Court. Since the issue at hand involves amounts below this threshold, the appeal is deemed non-maintainable due to its low tax effect.
Monetary limit for appeal to the High Court - The appeal involves a total sum of Rs. 60 lakhs, consisting of the redemption fine and penalty. Citing Instructions dated 02.11.2023 and earlier directives, the respondent asserts that appeals below a certain monetary threshold should be dismissed. The latest instruction sets this threshold at Rs. 1 crore for appeals to the High Court. Since the issue at hand involves amounts below this threshold, the appeal is deemed non-maintainable due to its low tax effect.
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