https://www.taxtmi.com/caselaws?id=47884 A writ challenge to a customs penalty was held to be barred by unexplained delay and laches because it was filed long after the pre-deposit order and after the earlier appellate remedy had been exhausted. On merits, the Court found that recorded statements, bill vouchers, surrounding conduct, and inconsistent explanations by the petitioner and connected persons supported the departmental action, so the explanation was unreliable and the penalty, including the pre-deposit condition, required no interference. The writ petition was dismissed on both delay and merits. en-us Fri, 31 Mar 2006 00:00:00 +0530 Sat, 31 Jul 2010 13:21:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47884 A writ challenge to a customs penalty was held to be barred by unexplained delay and laches because it was filed long after the pre-deposit order and after the earlier appellate remedy had been exhausted. On merits, the Court found that recorded statements, bill vouchers, surrounding conduct, and inconsistent explanations by the petitioner and connected persons supported the departmental action, so the explanation was unreliable and the penalty, including the pre-deposit condition, required no interference. The writ petition was dismissed on both delay and merits. Case-Laws Customs Fri, 31 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47884