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...
SC held that the Limitation Act applies to proceedings u/s 34 of the ACA, with specific exclusions. Section 4 applies only to the 3-month period, and Section 10 of the GCA does not apply. While the ACA prescribes different limitation periods, it does not exclude the Limitation Act's provisions unless the nature and language necessarily exclude them. The mere prescription of a different period is insufficient to displace the Limitation Act's applicability. The SC dismissed the appeal.
SC held that the Limitation Act applies to proceedings u/s 34 of the ACA, with specific exclusions. Section 4 applies only to the 3-month period, and Section 10 of the GCA does not apply. While the ACA prescribes different limitation periods, it does not exclude the Limitation Act's provisions unless the nature and language necessarily exclude them. The mere prescription of a different period is insufficient to displace the Limitation Act's applicability. The SC dismissed the appeal.
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