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...
Petitioner can bring gold chain with diamond pendant into India as personal effect under Baggage Rules 1998. Invoice for diamond purchase though unsigned, cannot be sole basis for rejection. Personal effect interpretation depends on context and person's background. For high net worth individual like Petitioner engaged in jewelry business with declared income of USD 150,000, expensive jewelry qualifies as personal effect. Customs authorities erred in initiating proceedings merely on high value ascription without considering Petitioner's background and valuation date discrepancy. Respondents directed to refund Rs. 35,00,000 deposited by Petitioner within four weeks.
Petitioner can bring gold chain with diamond pendant into India as personal effect under Baggage Rules 1998. Invoice for diamond purchase though unsigned, cannot be sole basis for rejection. Personal effect interpretation depends on context and person's background. For high net worth individual like Petitioner engaged in jewelry business with declared income of USD 150,000, expensive jewelry qualifies as personal effect. Customs authorities erred in initiating proceedings merely on high value ascription without considering Petitioner's background and valuation date discrepancy. Respondents directed to refund Rs. 35,00,000 deposited by Petitioner within four weeks.
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