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...
An unchallenged detention-cum-waiver certificate issued under the 2018 Regulations was described as binding on shipping lines, custodians and other cargo stakeholders for the entire period of detention. The notes state that continued retention of imported perishable goods and levy of detention charges after issuance of such a certificate would be illegal, referring to Supreme Industries Ltd. The High Court granted conditional interim release of in-shell walnuts upon security deposits because of their perishable nature and escalating charges, while leaving all claims, recoveries, rights and contentions open for final adjudication without creating equities.
An unchallenged detention-cum-waiver certificate issued under the 2018 Regulations was described as binding on shipping lines, custodians and other cargo stakeholders for the entire period of detention. The notes state that continued retention of imported perishable goods and levy of detention charges after issuance of such a certificate would be illegal, referring to Supreme Industries Ltd. The High Court granted conditional interim release of in-shell walnuts upon security deposits because of their perishable nature and escalating charges, while leaving all claims, recoveries, rights and contentions open for final adjudication without creating equities.
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