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...
Writ petition challenging impugned order dated 25.11.2022 for violation of principles of natural justice and lack of territorial jurisdiction. Court held that service of show cause notice was defective as it was not sent to petitioner's proper address, violating Section 37C(1)(a) of the Act. Resorting to Section 37C(1)(b)&(c) without complying with (a) is impermissible. Impugned order passed without affording due opportunity, violating Article 14 and 21. On territorial jurisdiction, petitioner not registered under Finance Act 1994, and registration under CGST Act 2017 irrelevant. Jurisdictional issue to be decided by respondent if fresh show cause notice issued at proper address. Impugned order quashed for violation of natural justice. Petition disposed of.
Writ petition challenging impugned order dated 25.11.2022 for violation of principles of natural justice and lack of territorial jurisdiction. Court held that service of show cause notice was defective as it was not sent to petitioner's proper address, violating Section 37C(1)(a) of the Act. Resorting to Section 37C(1)(b)&(c) without complying with (a) is impermissible. Impugned order passed without affording due opportunity, violating Article 14 and 21. On territorial jurisdiction, petitioner not registered under Finance Act 1994, and registration under CGST Act 2017 irrelevant. Jurisdictional issue to be decided by respondent if fresh show cause notice issued at proper address. Impugned order quashed for violation of natural justice. Petition disposed of.
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