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...
Whether the Modified Rehabilitation Scheme (MRS) sanctioned by BIFR included waiver of customs demand: court found Customs had full opportunity to object, BIFR's language "to consider" applied to Income-tax and Central Excise but the scheme explicitly addressed non-fulfilment of export obligations under DGFT and referenced the Rs.81.60 lakh demand identical to the Customs O-O; consequence - the challenge that no positive direction was issued on the Rs.81.60 lakh demand was rejected and the demand falls within the MRS. Whether consolidation of licences required: treated as a factual, administrative step to implement waiver directions - consequence: not legally contentious. Impugned order set aside. - HC
Whether the Modified Rehabilitation Scheme (MRS) sanctioned by BIFR included waiver of customs demand: court found Customs had full opportunity to object, BIFR's language "to consider" applied to Income-tax and Central Excise but the scheme explicitly addressed non-fulfilment of export obligations under DGFT and referenced the Rs.81.60 lakh demand identical to the Customs O-O; consequence - the challenge that no positive direction was issued on the Rs.81.60 lakh demand was rejected and the demand falls within the MRS. Whether consolidation of licences required: treated as a factual, administrative step to implement waiver directions - consequence: not legally contentious. Impugned order set aside. - HC
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