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...
NCLAT allowed the appeal and set aside the impugned order. The Tribunal held the respondents were not members of the company and therefore lacked standing to seek a waiver under s.244(b) to invoke remedies under ss.241, 242 and 59 of the Act. s.244 confines the right to apply to specified members; the proviso permitting waiver is available only to bona fide members and cannot be extended to non-members by presumption. The NCLT's grant of a waiver for alleged "exceptional circumstances" was unsupported by findings establishing such circumstances or a valid membership basis, rendering the waiver unsustainable and the proceedings under s.244 maintainable.
NCLAT allowed the appeal and set aside the impugned order. The Tribunal held the respondents were not members of the company and therefore lacked standing to seek a waiver under s.244(b) to invoke remedies under ss.241, 242 and 59 of the Act. s.244 confines the right to apply to specified members; the proviso permitting waiver is available only to bona fide members and cannot be extended to non-members by presumption. The NCLT's grant of a waiver for alleged "exceptional circumstances" was unsupported by findings establishing such circumstances or a valid membership basis, rendering the waiver unsustainable and the proceedings under s.244 maintainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
