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...
CESTAT held that imported Christmas lights could not be reassessed on NIDB data alone. The Department had not shown valid reasons to reject the declared transaction value or followed the prescribed customs valuation procedure, so selective enhancement of value was unsustainable. Relying on its earlier ruling, the Tribunal upheld the Commissioner (Appeals)' direction to assess the goods at the declared invoice value and dismissed the Revenue's appeal.
CESTAT held that imported Christmas lights could not be reassessed on NIDB data alone. The Department had not shown valid reasons to reject the declared transaction value or followed the prescribed customs valuation procedure, so selective enhancement of value was unsustainable. Relying on its earlier ruling, the Tribunal upheld the Commissioner (Appeals)' direction to assess the goods at the declared invoice value and dismissed the Revenue's appeal.
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