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...
Where a common adjudication order covers multiple noticees, a Bench should not entertain one noticee's appeal on merits merely because that noticee's office falls within its territorial limits. Applying forum non conveniens and its prior decision, the Tribunal said the proper course was to place the matter before the President under Notification No. 1/2022 for constitution of the appropriate Bench to hear all appeals from the same order, avoiding conflicting decisions, ensuring uniformity of fact and law, and keeping the matter under single High Court supervision.
Where a common adjudication order covers multiple noticees, a Bench should not entertain one noticee's appeal on merits merely because that noticee's office falls within its territorial limits. Applying forum non conveniens and its prior decision, the Tribunal said the proper course was to place the matter before the President under Notification No. 1/2022 for constitution of the appropriate Bench to hear all appeals from the same order, avoiding conflicting decisions, ensuring uniformity of fact and law, and keeping the matter under single High Court supervision.
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