Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
A dispute over exemption from Special Additional Duty under Notification No. 102/2007-Cus was treated as a question directly linked to the rate of duty applicable for assessment. Applying the Navin Chemicals test, the Court held that such a question falls outside the High Court's appellate jurisdiction under Section 130 of the Customs Act and is appealable only to the Supreme Court under Section 130E. The departmental appeal before the High Court was therefore closed as not maintainable, with liberty to approach the Supreme Court.
A dispute over exemption from Special Additional Duty under Notification No. 102/2007-Cus was treated as a question directly linked to the rate of duty applicable for assessment. Applying the Navin Chemicals test, the Court held that such a question falls outside the High Court's appellate jurisdiction under Section 130 of the Customs Act and is appealable only to the Supreme Court under Section 130E. The departmental appeal before the High Court was therefore closed as not maintainable, with liberty to approach the Supreme Court.
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