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...
Penalty levied u/s 112(b) of Customs Act challenged due to lack of proper evidence. Appellant obtained PNR movement documents from steamer agent for cargo movement from port to CFS, using importer/CHA's trailers. Revenue charges unsubstantiated based on appellant's statement corroborated by steamer agent's accountant, stating delivery orders and PNR copies issued as per instructions. Penalty on appellant and prayer to revoke CHA license unsustainable. Appellate Tribunal set aside penalty, allowing appellant to operate CHA license, modifying impugned order accordingly.
Penalty levied u/s 112(b) of Customs Act challenged due to lack of proper evidence. Appellant obtained PNR movement documents from steamer agent for cargo movement from port to CFS, using importer/CHA's trailers. Revenue charges unsubstantiated based on appellant's statement corroborated by steamer agent's accountant, stating delivery orders and PNR copies issued as per instructions. Penalty on appellant and prayer to revoke CHA license unsustainable. Appellate Tribunal set aside penalty, allowing appellant to operate CHA license, modifying impugned order accordingly.
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