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 CESTAT upheld the vehicle confiscation under Section 115 of the Customs Act, 1962, rejecting the appellant's claim of lack of knowledge about smuggled goods. While mens rea cannot challenge confiscation, the tribunal partially allowed the appeal by reducing the redemption fine from the original amount to Rs 50,000, considering the total seizure value and disposal price of smuggled goods. The decision reinforces that conveyance used in smuggling is mandatorily confiscatable, and mere absence of intentional knowledge does not negate the confiscation order, though it may mitigate penalty implications.
The CESTAT upheld the vehicle confiscation under Section 115 of the Customs Act, 1962, rejecting the appellant's claim of lack of knowledge about smuggled goods. While mens rea cannot challenge confiscation, the tribunal partially allowed the appeal by reducing the redemption fine from the original amount to Rs 50,000, considering the total seizure value and disposal price of smuggled goods. The decision reinforces that conveyance used in smuggling is mandatorily confiscatable, and mere absence of intentional knowledge does not negate the confiscation order, though it may mitigate penalty implications.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
