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...
Mis-declaration of quantity and value of goods in SEZ unit - penalty u/ss 112(a) and 114A of Customs Act 1962. Option for reduced 25% penalty u/s 114A to be extended if duty, interest, and 25% penalty paid within one month. Penalty u/s 112(a) set aside as Section 114A penalty imposed. Director's penalty u/ss 112(a) and 114A reduced considering undertaking to pay duty, interest, and penalty, and overall facts. Appeals partly allowed.
Mis-declaration of quantity and value of goods in SEZ unit - penalty u/ss 112(a) and 114A of Customs Act 1962. Option for reduced 25% penalty u/s 114A to be extended if duty, interest, and 25% penalty paid within one month. Penalty u/s 112(a) set aside as Section 114A penalty imposed. Director's penalty u/ss 112(a) and 114A reduced considering undertaking to pay duty, interest, and penalty, and overall facts. Appeals partly allowed.
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