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...
Violation of principles of natural justice - denial of cross-examination - revocation of customs broker license, forfeiture of security deposit, and penalty imposed by adjudicating authority - investigation revealed undervaluation, misdeclaration, undeclared/concealed goods, and prohibited nature of goods - importer alleged to be a dummy firm - appellant customs broker denied opportunity to cross-examine persons whose statements were relied upon by department - inquiry officer delayed issuance of report beyond prescribed period - right of cross-examination recognized under CBLR Regulations - exceptional circumstances required for denial of cross-examination - appellant questioned integrity of statements recorded u/s 108 - no attempt made to secure presence of witnesses for cross-examination - provisions of Regulation 17(4) disregarded - serious prejudice caused to appellant - impugned order set aside, appeal allowed.
Violation of principles of natural justice - denial of cross-examination - revocation of customs broker license, forfeiture of security deposit, and penalty imposed by adjudicating authority - investigation revealed undervaluation, misdeclaration, undeclared/concealed goods, and prohibited nature of goods - importer alleged to be a dummy firm - appellant customs broker denied opportunity to cross-examine persons whose statements were relied upon by department - inquiry officer delayed issuance of report beyond prescribed period - right of cross-examination recognized under CBLR Regulations - exceptional circumstances required for denial of cross-examination - appellant questioned integrity of statements recorded u/s 108 - no attempt made to secure presence of witnesses for cross-examination - provisions of Regulation 17(4) disregarded - serious prejudice caused to appellant - impugned order set aside, appeal allowed.
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