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...
Customs Act - Importer paid import duty on fresh apples through scrips issued under FMS, FPS, and VKGUY schemes, endorsed by officers. Subsequently, duty paid in cash with interest. Show cause notice issued invoking Section 28(4) for suppression and larger period of limitation unjustified. No culpability, fraud, or intent to evade duty proven. Penalty u/s 114A initially imposed Rs. 23 lakh, later enhanced to Rs. 1,72,61,089 set aside. Imported goods not liable for confiscation. Appeal allowed by CESTAT.
Customs Act - Importer paid import duty on fresh apples through scrips issued under FMS, FPS, and VKGUY schemes, endorsed by officers. Subsequently, duty paid in cash with interest. Show cause notice issued invoking Section 28(4) for suppression and larger period of limitation unjustified. No culpability, fraud, or intent to evade duty proven. Penalty u/s 114A initially imposed Rs. 23 lakh, later enhanced to Rs. 1,72,61,089 set aside. Imported goods not liable for confiscation. Appeal allowed by CESTAT.
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