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...
Re-imported goods may attract customs duty, but exemption under notifications issued for re-import can still apply where the importer establishes correlation with the originally exported goods and complies with the notified conditions. On the facts, the Tribunal accepted disclosure of the earlier shipping particulars, repayment of drawback with interest, movement under bond and customs sealing, and subsequent re-export under departmental supervision; the bond cancellation by the department meant alleged breach proceedings could not survive. It also held that the alternative drawback-linked exemption was available because the substantive conditions were met, and denial merely because it was not claimed in the bill of entry was impermissible. The duty demand, redemption fine and penalties were set aside.
Re-imported goods may attract customs duty, but exemption under notifications issued for re-import can still apply where the importer establishes correlation with the originally exported goods and complies with the notified conditions. On the facts, the Tribunal accepted disclosure of the earlier shipping particulars, repayment of drawback with interest, movement under bond and customs sealing, and subsequent re-export under departmental supervision; the bond cancellation by the department meant alleged breach proceedings could not survive. It also held that the alternative drawback-linked exemption was available because the substantive conditions were met, and denial merely because it was not claimed in the bill of entry was impermissible. The duty demand, redemption fine and penalties were set aside.
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