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...
HC, in a writ petition challenging a SCN seeking finalization of provisional assessments for Bills of Entry dated August 2010 to September 2013, found substantial merit in the importer-petitioner's contentions. Relying on the principle that provisional assessments must be finalized within a reasonable time, approximately five years, the HC held that a delay of 12-15 years is prima facie unreasonable. The Court also accepted that evidence of end-use after 15 years would be impracticable. Holding that a strong prima facie case exists, HC granted ad-interim relief and listed the matter for 8 January 2026.
HC, in a writ petition challenging a SCN seeking finalization of provisional assessments for Bills of Entry dated August 2010 to September 2013, found substantial merit in the importer-petitioner's contentions. Relying on the principle that provisional assessments must be finalized within a reasonable time, approximately five years, the HC held that a delay of 12-15 years is prima facie unreasonable. The Court also accepted that evidence of end-use after 15 years would be impracticable. Holding that a strong prima facie case exists, HC granted ad-interim relief and listed the matter for 8 January 2026.
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