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 dispute addresses whether Customs Act powers may be invoked to confiscate foreign currency embedded in travel cards absent a deeming prohibition in foreign exchange law. The tribunal reasons that currency is defined within foreign exchange statutes and that Customs Act conferral under section 113(d) operates only where another laws prohibition is expressly deemed to be a Customs prohibition; without such deeming or valid delegation under FEMA/FERA, Customs authorities lacked statutory empowerment to confiscate or impose penalties under section 114. Consequently, the confiscation of travel-card currency and attendant penalties were set aside for want of legal authority.
The dispute addresses whether Customs Act powers may be invoked to confiscate foreign currency embedded in travel cards absent a deeming prohibition in foreign exchange law. The tribunal reasons that currency is defined within foreign exchange statutes and that Customs Act conferral under section 113(d) operates only where another laws prohibition is expressly deemed to be a Customs prohibition; without such deeming or valid delegation under FEMA/FERA, Customs authorities lacked statutory empowerment to confiscate or impose penalties under section 114. Consequently, the confiscation of travel-card currency and attendant penalties were set aside for want of legal authority.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
