Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Customs practice for cancellation of Out of Charge for imported goods requires the importer to submit a request with grounds to the DC/AC, with a copy to the CFS, which must confirm by mail or letter that the goods are still physically available. The DC/AC may then examine the request, cancel the OOC, and inform both the importer and the CFS. If the goods are not physically available, cancellation can be made only with approval from the ADC/JC, and doubtful cases may be escalated to that level for guidance.
Customs practice for cancellation of Out of Charge for imported goods requires the importer to submit a request with grounds to the DC/AC, with a copy to the CFS, which must confirm by mail or letter that the goods are still physically available. The DC/AC may then examine the request, cancel the OOC, and inform both the importer and the CFS. If the goods are not physically available, cancellation can be made only with approval from the ADC/JC, and doubtful cases may be escalated to that level for guidance.
Note: It is a system-generated summary and is for quick reference only.
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