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...
Extended limitation for a customs demand was not available where the show cause notice was issued beyond the normal period and the dispute concerned a technical claim for notification benefit; mere claim of misclassification or benefit under the notification did not amount to suppression or wilful misstatement when the imports as CKD condition were disclosed in the Bills of Entry and invoices. Differential duty could not be recovered by reopening self-assessed Bills of Entry without first challenging that assessment. Redemption fine also failed because the goods had already been cleared and were not available for confiscation. With the principal demand unsustainable, interest and penalty were likewise set aside.
Extended limitation for a customs demand was not available where the show cause notice was issued beyond the normal period and the dispute concerned a technical claim for notification benefit; mere claim of misclassification or benefit under the notification did not amount to suppression or wilful misstatement when the imports as CKD condition were disclosed in the Bills of Entry and invoices. Differential duty could not be recovered by reopening self-assessed Bills of Entry without first challenging that assessment. Redemption fine also failed because the goods had already been cleared and were not available for confiscation. With the principal demand unsustainable, interest and penalty were likewise set aside.
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