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...
Where amendment or cancellation of export documents is necessitated solely by force majeure affecting international shipping and logistics, officers may permit such amendment or cancellation without insisting on payment of the fee prescribed under the Levy of Fees (Customs Documents) Regulations, 1970, relying on powers in section 143AA. The waiver applies where disruption arises from cancelled/rescheduled sailings or flights, carrier service suspension, port or airport disruptions, natural disasters, government transport restrictions, or comparable circumstances. Requests must be supported by carrier or port communications and the officer must be satisfied the cause is beyond the exporter's control; applies to all customs stations and is time limited.
Where amendment or cancellation of export documents is necessitated solely by force majeure affecting international shipping and logistics, officers may permit such amendment or cancellation without insisting on payment of the fee prescribed under the Levy of Fees (Customs Documents) Regulations, 1970, relying on powers in section 143AA. The waiver applies where disruption arises from cancelled/rescheduled sailings or flights, carrier service suspension, port or airport disruptions, natural disasters, government transport restrictions, or comparable circumstances. Requests must be supported by carrier or port communications and the officer must be satisfied the cause is beyond the exporter's control; applies to all customs stations and is time limited.
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