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 admitted revenue's appeal concerning imported hazardous waste materials. Initial examination revealed 67 containers contained municipal and hazardous waste prohibited for import, contradicting pre-shipment certificates. Court found prima facie evidence that goods description did not match documentation. Importer given option to re-export prohibited goods at own cost and risk, subject to written consent and departmental formalities, notwithstanding pending appeal. Following Emami Paper precedent, where similar goods were ordered destroyed, Court determined substantial questions of law existed. Appeal scheduled for hearing after six weeks, with revenue directed to file informal paper books within four weeks.
HC admitted revenue's appeal concerning imported hazardous waste materials. Initial examination revealed 67 containers contained municipal and hazardous waste prohibited for import, contradicting pre-shipment certificates. Court found prima facie evidence that goods description did not match documentation. Importer given option to re-export prohibited goods at own cost and risk, subject to written consent and departmental formalities, notwithstanding pending appeal. Following Emami Paper precedent, where similar goods were ordered destroyed, Court determined substantial questions of law existed. Appeal scheduled for hearing after six weeks, with revenue directed to file informal paper books within four weeks.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
