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...
Notification No. 50/2017-Cus. is discussed in relation to concessional import treatment under the IGCR procedure, including the 2021 amendment requiring bond filing at the prescribed stage. The text explains the distinction between substantive eligibility based on authorised import and actual end use, and procedural compliance meant to regulate implementation. It also addresses how end-use certificates and Chartered Engineer certificates are used to evidence fulfilment of the notification's object, and why confiscation, redemption fine and penalty depend on whether there is real misdeclaration or failure of the exemption conditions rather than a procedural lapse alone.
Notification No. 50/2017-Cus. is discussed in relation to concessional import treatment under the IGCR procedure, including the 2021 amendment requiring bond filing at the prescribed stage. The text explains the distinction between substantive eligibility based on authorised import and actual end use, and procedural compliance meant to regulate implementation. It also addresses how end-use certificates and Chartered Engineer certificates are used to evidence fulfilment of the notification's object, and why confiscation, redemption fine and penalty depend on whether there is real misdeclaration or failure of the exemption conditions rather than a procedural lapse alone.
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