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...
Rejection of declared F.O.B. value and imposition of penalty u/ss 114(iii) and 114AA of Customs Act, 1962 upheld. Market enquiry conducted in presence of appellant's representative, who accepted re-calculated F.O.B. value. Appellant's representative admitted and agreed to value arrived during market enquiry u/s 108. Exporter participated in market enquiry with independent sellers and agreed to value arrived. Misdeclaration of quantity and value led to confiscation u/s 113(i),(ia),(ja). Overvaluation around 2.8 times justified penalty u/ss 114 and 114AA for intentional misdeclaration to avail undue export benefits. Impugned order affirmed, appeal dismissed.
Rejection of declared F.O.B. value and imposition of penalty u/ss 114(iii) and 114AA of Customs Act, 1962 upheld. Market enquiry conducted in presence of appellant's representative, who accepted re-calculated F.O.B. value. Appellant's representative admitted and agreed to value arrived during market enquiry u/s 108. Exporter participated in market enquiry with independent sellers and agreed to value arrived. Misdeclaration of quantity and value led to confiscation u/s 113(i),(ia),(ja). Overvaluation around 2.8 times justified penalty u/ss 114 and 114AA for intentional misdeclaration to avail undue export benefits. Impugned order affirmed, appeal dismissed.
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