Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
Impugned order quashing levy of penalty for transportation of goods upheld. Power of detention or seizure can only be exercised when goods lack genuine documents under Act. Genuineness of documents not disputed. Allegation that prescribed documents not produced unsupported. Once accompanying documents found genuine, goods should not have been seized. Impugned order dated 06.03.2024 quashed, petition allowed.
Impugned order quashing levy of penalty for transportation of goods upheld. Power of detention or seizure can only be exercised when goods lack genuine documents under Act. Genuineness of documents not disputed. Allegation that prescribed documents not produced unsupported. Once accompanying documents found genuine, goods should not have been seized. Impugned order dated 06.03.2024 quashed, petition allowed.
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