Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
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Imported scrap valuation was discussed in the context of reassessment based on NIDB data and contemporaneous imports. The Tribunal applied its earlier ruling, following the Delhi High Court view, that enhancement of declared value cannot rest solely on such data without legally sufficient justification under the valuation scheme, and that payment of enhanced duty to obtain clearance does not prevent the importer from challenging the reassessment in appeal. On that basis, the impugned order was held unsustainable and the appeals were allowed with consequential relief.
Imported scrap valuation was discussed in the context of reassessment based on NIDB data and contemporaneous imports. The Tribunal applied its earlier ruling, following the Delhi High Court view, that enhancement of declared value cannot rest solely on such data without legally sufficient justification under the valuation scheme, and that payment of enhanced duty to obtain clearance does not prevent the importer from challenging the reassessment in appeal. On that basis, the impugned order was held unsustainable and the appeals were allowed with consequential relief.
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