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...
Video recording of the petitioner's statement and personal hearing in customs proceedings was required under the judicial direction. The failure to record the statement was treated as an inadvertent lapse after the respondents tendered an unconditional apology. Ignorance of a court direction was not accepted as an explanation for a government department with legal and record-keeping support. The High Court accepted the apology, required video recording of the personal hearing, disposed of the contempt petition, and cautioned the Customs Department to comply scrupulously with judicial directions in future.
Video recording of the petitioner's statement and personal hearing in customs proceedings was required under the judicial direction. The failure to record the statement was treated as an inadvertent lapse after the respondents tendered an unconditional apology. Ignorance of a court direction was not accepted as an explanation for a government department with legal and record-keeping support. The High Court accepted the apology, required video recording of the personal hearing, disposed of the contempt petition, and cautioned the Customs Department to comply scrupulously with judicial directions in future.
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