Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Violation of export procedure by mis-declaring diamond make under customs and SEZ rules was found; confiscation and penalty measures including penalty under the relevant provision were upheld as proportionate and lawful. The High Court found no jurisdictional error, no breach of principles of natural justice, and no statutory infirmity in the impugned order, and therefore dismissed the writ petition on merits. The petitioner has an alternative remedy of appeal under the customs appeal rules, but monetary inability to prosecute an appeal was held immaterial to statutory appellate rights.
Violation of export procedure by mis-declaring diamond make under customs and SEZ rules was found; confiscation and penalty measures including penalty under the relevant provision were upheld as proportionate and lawful. The High Court found no jurisdictional error, no breach of principles of natural justice, and no statutory infirmity in the impugned order, and therefore dismissed the writ petition on merits. The petitioner has an alternative remedy of appeal under the customs appeal rules, but monetary inability to prosecute an appeal was held immaterial to statutory appellate rights.
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