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...
HC dismissed writ petitions challenging show cause notices under FEMA, upholding preliminary objection regarding maintainability due to available statutory remedies. Court determined that existence of appellate mechanisms under Sections 19(1) and 35 of FEMA provided adequate alternative remedies. Allegations of bias and natural justice violations were rejected, as subordinate officer's affidavit did not indicate prejudgment by adjudicating authority. Regarding limitation period, Court held that five-year timeline cannot be universally applied, as reasonable delay depends on case-specific circumstances. Omission of Section 6(3)(b) FEMA did not invalidate show cause notices as provision remains applicable to past actions. Petitioners directed to pursue statutory appeals rather than invoke writ jurisdiction.
HC dismissed writ petitions challenging show cause notices under FEMA, upholding preliminary objection regarding maintainability due to available statutory remedies. Court determined that existence of appellate mechanisms under Sections 19(1) and 35 of FEMA provided adequate alternative remedies. Allegations of bias and natural justice violations were rejected, as subordinate officer's affidavit did not indicate prejudgment by adjudicating authority. Regarding limitation period, Court held that five-year timeline cannot be universally applied, as reasonable delay depends on case-specific circumstances. Omission of Section 6(3)(b) FEMA did not invalidate show cause notices as provision remains applicable to past actions. Petitioners directed to pursue statutory appeals rather than invoke writ jurisdiction.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
