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...
Primary issue: propriety of conditions for provisional release where investigation, sampling and testing (including absence of Textile Committee opinion and incomplete parameter testing) and valuation were challenged; Tribunal found investigative and testing gaps and that the goods are not intrinsically prohibited and the importer is established, so harsh, impracticable conditions are inappropriate - result: conditions modified rather than quashed. Secondary issue: adequacy of safeguard for Revenue given alleged mis-declaration and possible misuse of AEO status; Tribunal held Revenue's concern merits security, directing a bond for full value and a bank guarantee equal to 30% of estimated duty, while all other release conditions remain intact and goods are to be released within two weeks. - CESTAT
Primary issue: propriety of conditions for provisional release where investigation, sampling and testing (including absence of Textile Committee opinion and incomplete parameter testing) and valuation were challenged; Tribunal found investigative and testing gaps and that the goods are not intrinsically prohibited and the importer is established, so harsh, impracticable conditions are inappropriate - result: conditions modified rather than quashed. Secondary issue: adequacy of safeguard for Revenue given alleged mis-declaration and possible misuse of AEO status; Tribunal held Revenue's concern merits security, directing a bond for full value and a bank guarantee equal to 30% of estimated duty, while all other release conditions remain intact and goods are to be released within two weeks. - CESTAT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
