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...
Demurrage paid separately by the buyer and seller for vessel waiting time, outside letter-of-credit payment for imported goods, is not part of the price actually paid or payable and is not includible in transaction value. A differential customs-duty demand cannot rely on a valuation provision absent from the show cause notice; reliance on such a ground exceeds the notice. Extended limitation requires evidence of a positive act of wilful suppression intended to evade duty, and oral allegations alone are insufficient. On these grounds, the differential-duty demand based on demurrage was unsustainable, and the notice for the specified Bills of Entry was time-barred.
Demurrage paid separately by the buyer and seller for vessel waiting time, outside letter-of-credit payment for imported goods, is not part of the price actually paid or payable and is not includible in transaction value. A differential customs-duty demand cannot rely on a valuation provision absent from the show cause notice; reliance on such a ground exceeds the notice. Extended limitation requires evidence of a positive act of wilful suppression intended to evade duty, and oral allegations alone are insufficient. On these grounds, the differential-duty demand based on demurrage was unsustainable, and the notice for the specified Bills of Entry was time-barred.
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