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...
CESTAT held that the appellant-company erroneously availed Notification No.36/1996 benefit under Sl.10 shortly after its amendment, but the error was bona fide; differential duty and interest were paid and a minor interest shortfall was admitted. There was no misstatement, mis-declaration or suppression in the Bill of Entry. Consequently, imposition of penalty under s.114A, and penalty under s.112(b) on the vice-president, were unwarranted and set aside. The impugned order was modified, the company's appeal was partly allowed to the extent of cancelling penalties, the vice-president's appeal was allowed, and the appeals were disposed of accordingly.
CESTAT held that the appellant-company erroneously availed Notification No.36/1996 benefit under Sl.10 shortly after its amendment, but the error was bona fide; differential duty and interest were paid and a minor interest shortfall was admitted. There was no misstatement, mis-declaration or suppression in the Bill of Entry. Consequently, imposition of penalty under s.114A, and penalty under s.112(b) on the vice-president, were unwarranted and set aside. The impugned order was modified, the company's appeal was partly allowed to the extent of cancelling penalties, the vice-president's appeal was allowed, and the appeals were disposed of accordingly.
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