Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
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Appeals concerning anti-dumping duty and customs valuation fall outside the High Court's appellate jurisdiction under section 130 where they relate to the rate of duty or value of goods for assessment. Questions regarding anti-dumping duty and rejection or redetermination of declared import values must instead be pursued before the Supreme Court under section 130E of the Customs Act, 1962. The departmental appeal was therefore dismissed for want of jurisdiction, with liberty to use the statutory remedy before the Supreme Court.
Appeals concerning anti-dumping duty and customs valuation fall outside the High Court's appellate jurisdiction under section 130 where they relate to the rate of duty or value of goods for assessment. Questions regarding anti-dumping duty and rejection or redetermination of declared import values must instead be pursued before the Supreme Court under section 130E of the Customs Act, 1962. The departmental appeal was therefore dismissed for want of jurisdiction, with liberty to use the statutory remedy before the Supreme Court.
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