https://www.taxtmi.com/caselaws?id=46588 Writ jurisdiction was held maintainable despite an alternative remedy where the challenge alleged conflict with a binding Supreme Court ruling and breach of natural justice. The earlier Siemens Limited ruling was distinguished because, here, confiscation and redemption fine were imposed first and re-export was allowed only after redemption; that precedent did not bar the fine or duty. On merits, misdescription in the bill of entry justified confiscation of the entire consignment, and the findings on mala fides were not shown to be perverse. The challenge to nondisclosure of investigative material also failed, and the customs adjudication was sustained. en-us Thu, 27 Mar 2003 00:00:00 +0530 Thu, 22 Jul 2010 16:38:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46588 Writ jurisdiction was held maintainable despite an alternative remedy where the challenge alleged conflict with a binding Supreme Court ruling and breach of natural justice. The earlier Siemens Limited ruling was distinguished because, here, confiscation and redemption fine were imposed first and re-export was allowed only after redemption; that precedent did not bar the fine or duty. On merits, misdescription in the bill of entry justified confiscation of the entire consignment, and the findings on mala fides were not shown to be perverse. The challenge to nondisclosure of investigative material also failed, and the customs adjudication was sustained. Case-Laws Customs Thu, 27 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46588