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 article explains that the procedural code and 'specified violation' concept in Section 12AB(4) were introduced by the Finance Act, 2022 effective 01.04.2022 and therefore cannot be applied retrospectively; the Principal Commissioner lacked jurisdiction to cancel registration under the amended provision for years before its commencement. Show cause notices and cancellation actions grounded on the post 2022 provision as applied to earlier years are non est and arbitrary, leading to quashing of retrospective cancellation and restoration of the entity's registration.
The article explains that the procedural code and 'specified violation' concept in Section 12AB(4) were introduced by the Finance Act, 2022 effective 01.04.2022 and therefore cannot be applied retrospectively; the Principal Commissioner lacked jurisdiction to cancel registration under the amended provision for years before its commencement. Show cause notices and cancellation actions grounded on the post 2022 provision as applied to earlier years are non est and arbitrary, leading to quashing of retrospective cancellation and restoration of the entity's registration.
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