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...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Applicability of Notification No. 20/98-CE to clearances by a 100% EOU turned on interpretation of the exemption conditions, not on fraud or suppression. Once the Larger Bench had settled the notification's applicability to the relevant DTA clearances, the only surviving issue was whether the remaining notification conditions were satisfied. Because the dispute was interpretational and no intent to evade duty was established, the ingredients for penalty under Section 11AC read with Rule 25 were absent. The penalties were therefore correctly set aside, and the remand was confined to verification of fulfilment of the notification conditions and consequential duty liability.
Applicability of Notification No. 20/98-CE to clearances by a 100% EOU turned on interpretation of the exemption conditions, not on fraud or suppression. Once the Larger Bench had settled the notification's applicability to the relevant DTA clearances, the only surviving issue was whether the remaining notification conditions were satisfied. Because the dispute was interpretational and no intent to evade duty was established, the ingredients for penalty under Section 11AC read with Rule 25 were absent. The penalties were therefore correctly set aside, and the remand was confined to verification of fulfilment of the notification conditions and consequential duty liability.
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