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 HC held that the offence in question is compoundable and the pendency of a criminal prosecution does not preclude the filing of a compounding application nor impose a limitation period based on the contested guidelines. The Court invalidated Clause 7(ii) of the relevant guideline as ultra vires the statute, relying on its prior ruling in Jayashree v. CBDT. Consequently, the HC set aside the 2nd respondent's rejection order and remanded the matter for reconsideration. The 2nd respondent is directed to admit the compounding application submitted on 15.09.2023 and decide it on merits in accordance with law, without regard to the limitation period prescribed in the struck-down clause.
The HC held that the offence in question is compoundable and the pendency of a criminal prosecution does not preclude the filing of a compounding application nor impose a limitation period based on the contested guidelines. The Court invalidated Clause 7(ii) of the relevant guideline as ultra vires the statute, relying on its prior ruling in Jayashree v. CBDT. Consequently, the HC set aside the 2nd respondent's rejection order and remanded the matter for reconsideration. The 2nd respondent is directed to admit the compounding application submitted on 15.09.2023 and decide it on merits in accordance with law, without regard to the limitation period prescribed in the struck-down clause.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
