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...
Dismissal of Section 7 application under IBC by Adjudicating Authority upheld. Appellant argued amount of interest could be claimed u/s 7, but failed to notify Adjudicating Authority about alleged bonafide mistake in Section 9 application where it averred amount was an investment instead of loan. Appellant paid principal amount but pursued appeal for interest. Held, filing Section 7 petition after taking contrary stance in Section 9 application is an abuse of process. Appellant's conduct deprecated as unacceptable practice of changing stance as per convenience, dragging respondent into unnecessary litigation. Appeal dismissed with cost of Rs. 1 lakh imposed on appellant, payable to respondent within 30 days.
Dismissal of Section 7 application under IBC by Adjudicating Authority upheld. Appellant argued amount of interest could be claimed u/s 7, but failed to notify Adjudicating Authority about alleged bonafide mistake in Section 9 application where it averred amount was an investment instead of loan. Appellant paid principal amount but pursued appeal for interest. Held, filing Section 7 petition after taking contrary stance in Section 9 application is an abuse of process. Appellant's conduct deprecated as unacceptable practice of changing stance as per convenience, dragging respondent into unnecessary litigation. Appeal dismissed with cost of Rs. 1 lakh imposed on appellant, payable to respondent within 30 days.
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