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...
Confiscation of export goods set aside by Appellate Tribunal. Exporter's explanation accepted regarding mismatch between goods and invoice. No deliberate mis-declaration found. Redemption fine and penalty imposed earlier quashed. Confiscation order unsustainable in absence of willful mis-classification or mis-declaration. Appeal allowed.
Confiscation of export goods set aside by Appellate Tribunal. Exporter's explanation accepted regarding mismatch between goods and invoice. No deliberate mis-declaration found. Redemption fine and penalty imposed earlier quashed. Confiscation order unsustainable in absence of willful mis-classification or mis-declaration. Appeal allowed.
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