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...
Respondent issued show cause notice alleging import of prohibited goods. Petitioner replied and attended personal hearing. Impugned order did not discuss hazardous waste issue, implying acceptance of petitioner's explanation as per precedent. However, order rejected declared value, ordered confiscation for re-export, imposed redemption fine and penalty for mis-declaration of assessable value. Since show cause notice pertained to import of prohibited goods, not mis-declaration of value, impugned order set aside under Article 226. Petition disposed.
Respondent issued show cause notice alleging import of prohibited goods. Petitioner replied and attended personal hearing. Impugned order did not discuss hazardous waste issue, implying acceptance of petitioner's explanation as per precedent. However, order rejected declared value, ordered confiscation for re-export, imposed redemption fine and penalty for mis-declaration of assessable value. Since show cause notice pertained to import of prohibited goods, not mis-declaration of value, impugned order set aside under Article 226. Petition disposed.
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