23 July 2026 – Customs and Excise Act, 1964
Whether the Commissioner lawfully exercised the powers conferred by sections 61(2), 88(1)(a) and 107(2)(a)(i) of the Customs and Excise Act, 1964, by requiring additional security and detaining the Applicant’s goods to protect the fiscus – whether these actions constituted the lawful exercise of statutory powers under the Act or administrative action that is unlawful and reviewable under the Promotion of Administrative Justice Act, 2000, as alleged by the applicant.
