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...
Re-Determination of refund and interest thereon - Subsequent to the direction of the High Court, revised assessment order was passed, refund and interest amount was re-determined - The High Court noted that despite initial directions from the court to refund the excess amount with interest, the petitioner failed to comply with notices, resulting in revised and rectified assessments. The court ultimately dismissed the writ petition. The petitioner was advised to pursue remedies available under the statute, and the court clarified its limited role in adjudicating such disputes.
Re-Determination of refund and interest thereon - Subsequent to the direction of the High Court, revised assessment order was passed, refund and interest amount was re-determined - The High Court noted that despite initial directions from the court to refund the excess amount with interest, the petitioner failed to comply with notices, resulting in revised and rectified assessments. The court ultimately dismissed the writ petition. The petitioner was advised to pursue remedies available under the statute, and the court clarified its limited role in adjudicating such disputes.
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