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...
An order-in-original passed against a deceased sole proprietor was held vulnerable because no notice was issued to the legal representative before further proceedings. The High Court treated the argument that the proprietary concern continued as immaterial, and observed that once the proprietor dies, the department must at least proceed against the legal representative. The impugned order was quashed, with liberty to proceed afresh in accordance with law.
An order-in-original passed against a deceased sole proprietor was held vulnerable because no notice was issued to the legal representative before further proceedings. The High Court treated the argument that the proprietary concern continued as immaterial, and observed that once the proprietor dies, the department must at least proceed against the legal representative. The impugned order was quashed, with liberty to proceed afresh in accordance with law.
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