Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
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...
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Late filing fees for supplementary Bills of Entry relating to excess bulk cargo should not be imposed mechanically where the original declarations were timely, the supplementary filing resulted from excess quantity identified through joint survey, and the variation arose from inherent measurement or moisture differences. The relevant considerations include absence of suppression, misdeclaration, undervaluation, duty evasion, deliberate delay, or mala fides, together with payment of duty on the additional quantity upon assessment. The legal notes indicate that the proper officer should assess whether sufficient cause explains the delayed supplementary declaration and apply the established Tribunal approach consistently.
Late filing fees for supplementary Bills of Entry relating to excess bulk cargo should not be imposed mechanically where the original declarations were timely, the supplementary filing resulted from excess quantity identified through joint survey, and the variation arose from inherent measurement or moisture differences. The relevant considerations include absence of suppression, misdeclaration, undervaluation, duty evasion, deliberate delay, or mala fides, together with payment of duty on the additional quantity upon assessment. The legal notes indicate that the proper officer should assess whether sufficient cause explains the delayed supplementary declaration and apply the established Tribunal approach consistently.
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