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 AT dismissed the substitution applications, holding it lacks statutory authority under the PMLA to order substitution of attached property. The Tribunal found the HC order relied on was consensual and non-precedential, the SC decision factually distinguishable, and a recent HC ratio permitting substitution in cases of equivalent value inapplicable to expand AT's jurisdiction. Emphasizing that writ relief is an extraordinary remedy vested in HC/SC and that the AT is a statutory forum confined to PMLA powers, the Tribunal concluded it cannot exercise equitable substitution powers absent express legislative conferral. Applications by the applicants to permit substitution of jointly owned attached properties were therefore refused.
The AT dismissed the substitution applications, holding it lacks statutory authority under the PMLA to order substitution of attached property. The Tribunal found the HC order relied on was consensual and non-precedential, the SC decision factually distinguishable, and a recent HC ratio permitting substitution in cases of equivalent value inapplicable to expand AT's jurisdiction. Emphasizing that writ relief is an extraordinary remedy vested in HC/SC and that the AT is a statutory forum confined to PMLA powers, the Tribunal concluded it cannot exercise equitable substitution powers absent express legislative conferral. Applications by the applicants to permit substitution of jointly owned attached properties were therefore refused.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
