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...
Carnet violation through non-filing of Bill of Entry - misdeclaration and misuse alleged. Notification 94/1996 applicable. Misdeclaration accepted for repair purpose, duty on repairs confirmed. No physical concealment, duties paid at import, denial of Notification benefit unjust. Redemption fine and Section 112(a) penalty set aside. Additional ground on duty determination raised for first time, being legal issue, remanded. Order modified to extent of allowing redemption fine and penalty, remanded for deciding additional ground on basic duty liability. Appeal disposed.
Carnet violation through non-filing of Bill of Entry - misdeclaration and misuse alleged. Notification 94/1996 applicable. Misdeclaration accepted for repair purpose, duty on repairs confirmed. No physical concealment, duties paid at import, denial of Notification benefit unjust. Redemption fine and Section 112(a) penalty set aside. Additional ground on duty determination raised for first time, being legal issue, remanded. Order modified to extent of allowing redemption fine and penalty, remanded for deciding additional ground on basic duty liability. Appeal disposed.
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