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Customs - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Smuggling - gold bars of foreign origin - Though a prayer for ...

Customs

August 20, 2021

Smuggling - gold bars of foreign origin - Though a prayer for condonation of delay could have been made before the Tribunal. In any event, if it appears that the respondent having lost out on time to avail the statutory remedy, seeks to bypass the same and file a writ petition, the Courts would not entertain such a petition and will come to the conclusion that the reason for bypassing the statutory appellate remedy is because the appeal cannot be maintained at that point of time. - HC

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