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...
Disciplinary action against a Customs Broker could be initiated on the basis of a show cause notice forwarded by Tuticorin Customs as the relevant offence report under the Customs Broker Licensing Regulations. However, the Tribunal held that notice under Regulation 17(1) had to issue within ninety days of receipt of the offence report, and the Cochin Customs notice issued on 17.10.2022 was beyond that period if the Tuticorin notice dated 09.03.2022 was treated as the trigger. Because the prescribed procedure and timelines under Regulation 17 were not strictly followed, the penalty order under Regulation 18 was unsustainable and was set aside.
Disciplinary action against a Customs Broker could be initiated on the basis of a show cause notice forwarded by Tuticorin Customs as the relevant offence report under the Customs Broker Licensing Regulations. However, the Tribunal held that notice under Regulation 17(1) had to issue within ninety days of receipt of the offence report, and the Cochin Customs notice issued on 17.10.2022 was beyond that period if the Tuticorin notice dated 09.03.2022 was treated as the trigger. Because the prescribed procedure and timelines under Regulation 17 were not strictly followed, the penalty order under Regulation 18 was unsustainable and was set aside.
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