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...
Concluded refund proceedings cannot be reopened through protective recovery measures after refund entitlement has been affirmed in appellate proceedings and the challenge to the Tribunal's order has been dismissed by the Supreme Court. The notes state that sanctioned refunds thereby attain finality and cannot be disturbed merely because Revenue later adopts a contrary view. They further explain that unjust enrichment does not bar refund where excess duty initially reflected in customer accounts is returned through credit notes, so the duty incidence is not ultimately passed on. A Chartered Accountant's certificate may support that the claimant neither collected nor retained the excess amount.
Concluded refund proceedings cannot be reopened through protective recovery measures after refund entitlement has been affirmed in appellate proceedings and the challenge to the Tribunal's order has been dismissed by the Supreme Court. The notes state that sanctioned refunds thereby attain finality and cannot be disturbed merely because Revenue later adopts a contrary view. They further explain that unjust enrichment does not bar refund where excess duty initially reflected in customer accounts is returned through credit notes, so the duty incidence is not ultimately passed on. A Chartered Accountant's certificate may support that the claimant neither collected nor retained the excess amount.
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