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...
Classification of synthetic bonded knitted fabrics for concessional customs duty requires evidence that the goods possess the characteristics supporting reclassification. The notes state that a voluntary statement describing imported Chinlon knitted bonded fabrics and Eva Lycra bonded fabrics as synthetic did not admit that they were bleached and dyed. Without a test report or other substantiating evidence, reclassification as bleached and dyed synthetic fabrics and denial of exemption under Notification No. 82/2017-Customs could not be sustained. The impugned order was set aside and the exemption benefit was allowed with consequential relief.
Classification of synthetic bonded knitted fabrics for concessional customs duty requires evidence that the goods possess the characteristics supporting reclassification. The notes state that a voluntary statement describing imported Chinlon knitted bonded fabrics and Eva Lycra bonded fabrics as synthetic did not admit that they were bleached and dyed. Without a test report or other substantiating evidence, reclassification as bleached and dyed synthetic fabrics and denial of exemption under Notification No. 82/2017-Customs could not be sustained. The impugned order was set aside and the exemption benefit was allowed with consequential relief.
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