Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Limitation for IGST refund claims by specified international organisations was reckoned from 01.08.2019, because Circular No. 23/2019-Customs first clarified that Customs authorities were the competent refund forum. On that basis, the limitation under Notification No. 20/2018-Central Tax was not exhausted when the claims were filed, and the COVID-19 extension of limitation also applied. The claims were therefore treated as within time and not liable to rejection as time-barred.
Limitation for IGST refund claims by specified international organisations was reckoned from 01.08.2019, because Circular No. 23/2019-Customs first clarified that Customs authorities were the competent refund forum. On that basis, the limitation under Notification No. 20/2018-Central Tax was not exhausted when the claims were filed, and the COVID-19 extension of limitation also applied. The claims were therefore treated as within time and not liable to rejection as time-barred.
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