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...
Goods imported and warehoused in Kandla Special Economic Zone were cleared into Domestic Tariff Area. The department enhanced the value based on NIDB data, leading to confiscation, redemption fine, and penalty. However, the NIDB data was from 2017, while clearance occurred in 2018, rendering its application unjustified. No evidence of undervaluation, such as invoice manipulation or consideration flow-back, was presented. The declared invoice value was accepted in the absence of contrary material. As no mala fide intention was established, imposition of fine and penalty was incorrect. The impugned order was set aside, and the appeal was allowed.
Goods imported and warehoused in Kandla Special Economic Zone were cleared into Domestic Tariff Area. The department enhanced the value based on NIDB data, leading to confiscation, redemption fine, and penalty. However, the NIDB data was from 2017, while clearance occurred in 2018, rendering its application unjustified. No evidence of undervaluation, such as invoice manipulation or consideration flow-back, was presented. The declared invoice value was accepted in the absence of contrary material. As no mala fide intention was established, imposition of fine and penalty was incorrect. The impugned order was set aside, and the appeal was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
