Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
The Commissioner of Customs approved and specified an access road area of 118,089.89 sq. m. at the BMCTPL terminal as part of the customs area for unloading imported goods and loading export goods. BMCTPL was appointed custodian of imported and export cargo in the notified area until clearance, warehousing, transshipment or export, and was also ed as Customs Cargo Services Provider for the entire area. The appointment is subject to compliance with the Customs Act, the Handling of Cargo in Customs Areas Regulations, 2009, and other applicable directions, with the approval remaining reviewable for non-compliance or government direction.
The Commissioner of Customs approved and specified an access road area of 118,089.89 sq. m. at the BMCTPL terminal as part of the customs area for unloading imported goods and loading export goods. BMCTPL was appointed custodian of imported and export cargo in the notified area until clearance, warehousing, transshipment or export, and was also ed as Customs Cargo Services Provider for the entire area. The appointment is subject to compliance with the Customs Act, the Handling of Cargo in Customs Areas Regulations, 2009, and other applicable directions, with the approval remaining reviewable for non-compliance or government direction.
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