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...
Levy of Penalty while waiver of customs duty - Foreign Trade (Development and Regulation) Act, 1992 (FT Act) - While the rehabilitation scheme sanctioned by BIFR provided for a waiver of customs duty and interest, the penalty was specifically imposed under Section 11(2) of the FT Act for non-fulfillment of export obligations - The court scrutinized the language of Section 11(2) and emphasized that it applies when there is a contravention of the provisions of the FT Act, rules, or foreign trade policy. In this case, the failure to fulfill the export obligation did not amount to a contravention under Section 11(2). As such, the imposition of the penalty was deemed unjustified.
Levy of Penalty while waiver of customs duty - Foreign Trade (Development and Regulation) Act, 1992 (FT Act) - While the rehabilitation scheme sanctioned by BIFR provided for a waiver of customs duty and interest, the penalty was specifically imposed under Section 11(2) of the FT Act for non-fulfillment of export obligations - The court scrutinized the language of Section 11(2) and emphasized that it applies when there is a contravention of the provisions of the FT Act, rules, or foreign trade policy. In this case, the failure to fulfill the export obligation did not amount to a contravention under Section 11(2). As such, the imposition of the penalty was deemed unjustified.
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