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...
The case involved a Stay petition u/s Order-in-Appeal setting aside a fine for late filing of Bill of Entry. Appellant faced technical glitches while filing through ICEGATE, leading to automatic imposition of fine. Despite efforts to file on time, technical issues prevented timely submission. Commissioner (Appeals) considered documentary evidence and relied on precedent (M/S. BLUELEAF TRADING COMPANY case) to conclude no mala fide intent. The Tribunal found no reason to interfere with the Commissioner's decision, dismissing the Revenue's appeal.
The case involved a Stay petition u/s Order-in-Appeal setting aside a fine for late filing of Bill of Entry. Appellant faced technical glitches while filing through ICEGATE, leading to automatic imposition of fine. Despite efforts to file on time, technical issues prevented timely submission. Commissioner (Appeals) considered documentary evidence and relied on precedent (M/S. BLUELEAF TRADING COMPANY case) to conclude no mala fide intent. The Tribunal found no reason to interfere with the Commissioner's decision, dismissing the Revenue's appeal.
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