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...
CESTAT dismissed the appeal and upheld the adjudicating authority's confiscation and imposition of a redemption fine. The appellant imported dairy/livestock product through an LCS not specified in the Department of Animal Husbandry Notification S.O.2666(E), thereby breaching the statutory port restriction and Section 11 import regime under the Customs Act; initial absence of the requisite veterinary certificate compounded the non-compliance. Although a retrospective veterinary certificate and satisfactory laboratory report were produced, the Tribunal held unauthorized importation through a non-notified port justified confiscation under s.111(d) Customs Act and sustained the penal consequences; the appeal was therefore rejected.
CESTAT dismissed the appeal and upheld the adjudicating authority's confiscation and imposition of a redemption fine. The appellant imported dairy/livestock product through an LCS not specified in the Department of Animal Husbandry Notification S.O.2666(E), thereby breaching the statutory port restriction and Section 11 import regime under the Customs Act; initial absence of the requisite veterinary certificate compounded the non-compliance. Although a retrospective veterinary certificate and satisfactory laboratory report were produced, the Tribunal held unauthorized importation through a non-notified port justified confiscation under s.111(d) Customs Act and sustained the penal consequences; the appeal was therefore rejected.
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