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...
Petitioners sought condonation of delay in filing belated annual returns and balance sheets without paying additional fees. The Court held that despite the existence of a scheme for condonation of delay, it had not extended the benefit to the Petitioners in its previous order dated 11.02.2021. The Court had only directed restoration of the Petitioners' names subject to payment of requisite fees, implying late fees. The Petitioners cannot now seek relief not granted in the previous order. They must pay the late fees for restoration of their names. The petition was dismissed.
Petitioners sought condonation of delay in filing belated annual returns and balance sheets without paying additional fees. The Court held that despite the existence of a scheme for condonation of delay, it had not extended the benefit to the Petitioners in its previous order dated 11.02.2021. The Court had only directed restoration of the Petitioners' names subject to payment of requisite fees, implying late fees. The Petitioners cannot now seek relief not granted in the previous order. They must pay the late fees for restoration of their names. The petition was dismissed.
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