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...
Appellant's appeal dismissed in part: CESTAT upholds imposition of Rs.1,00,000 penalty under s.117, Customs Act 1962 for mis-declaration by a courier operator (consignment declared as copper wire contained prohibited red sandalwood) and for breach of Reg.12(1)(iii), CIER 2010. Tribunal finds original authority erred in refraining from imposing penalty under s.114; the s.114 and proposed action under Reg.13, CIER 2010 are remitted for fresh adjudication. Commissioner (Appeals) must afford appellant an opportunity of hearing on those proposals; Revenue is permitted to advance all grounds afresh. Order confirmed qua s.117, remaining directions set aside and matter remanded.
Appellant's appeal dismissed in part: CESTAT upholds imposition of Rs.1,00,000 penalty under s.117, Customs Act 1962 for mis-declaration by a courier operator (consignment declared as copper wire contained prohibited red sandalwood) and for breach of Reg.12(1)(iii), CIER 2010. Tribunal finds original authority erred in refraining from imposing penalty under s.114; the s.114 and proposed action under Reg.13, CIER 2010 are remitted for fresh adjudication. Commissioner (Appeals) must afford appellant an opportunity of hearing on those proposals; Revenue is permitted to advance all grounds afresh. Order confirmed qua s.117, remaining directions set aside and matter remanded.
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