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...
Whether imported latch-and-actuator assemblies constitute finished automobile locks: found not to have essential character or independent locking function because substantial additional components and manufacturing are required; therefore they are parts of locks and must be reclassified - held: classifiable as parts of locks (CTH 83016000). Whether preferential rate denial was lawful: SCN issued after sixty days without challenge to country-of-origin documentation, rendering denial impermissible - held: benefit could not be denied and original findings set aside. Whether confiscation, penalty and redemption fine sustainable: absence of fraud, no prior customs bond and no prima facie evidence of wrongdoing - held: confiscation, penalty and redemption fine set aside. - CESTAT
Whether imported latch-and-actuator assemblies constitute finished automobile locks: found not to have essential character or independent locking function because substantial additional components and manufacturing are required; therefore they are parts of locks and must be reclassified - held: classifiable as parts of locks (CTH 83016000). Whether preferential rate denial was lawful: SCN issued after sixty days without challenge to country-of-origin documentation, rendering denial impermissible - held: benefit could not be denied and original findings set aside. Whether confiscation, penalty and redemption fine sustainable: absence of fraud, no prior customs bond and no prima facie evidence of wrongdoing - held: confiscation, penalty and redemption fine set aside. - CESTAT
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