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...
The High Court dismissed the petition, holding that the petitioners should avail the alternate remedy of appeal instead. It was not a case of complete lack of opportunity or notice, but rather an alleged lack of adequate opportunity. Mere allegation of non-furnishing of some documents is insufficient; the impact and relevance of such documents need to be examined. The Appellate Tribunal u/s 129B of the Customs Act has substantial powers to pass appropriate orders after considering additional evidence, if necessary. Therefore, the available appeal remedy is efficacious, and no case is made out for entertaining the petitions instead of relegating the petitioners to the appeal process. The petitioners are free to appeal the impugned order dated June 28, 2024.
The High Court dismissed the petition, holding that the petitioners should avail the alternate remedy of appeal instead. It was not a case of complete lack of opportunity or notice, but rather an alleged lack of adequate opportunity. Mere allegation of non-furnishing of some documents is insufficient; the impact and relevance of such documents need to be examined. The Appellate Tribunal u/s 129B of the Customs Act has substantial powers to pass appropriate orders after considering additional evidence, if necessary. Therefore, the available appeal remedy is efficacious, and no case is made out for entertaining the petitions instead of relegating the petitioners to the appeal process. The petitioners are free to appeal the impugned order dated June 28, 2024.
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