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...
Immediate suspension of a Customs Broker licence is an exceptional power subject to the mandatory safeguard of a post-decisional hearing within fifteen days. Administrative postponement cannot extend that statutory period. Where the licensing authority conducts the hearing after the prescribed period, continuation of the suspension lacks legal sanction and must be revoked. This does not determine the merits of the underlying allegations, which may be pursued through proceedings in accordance with law.
Immediate suspension of a Customs Broker licence is an exceptional power subject to the mandatory safeguard of a post-decisional hearing within fifteen days. Administrative postponement cannot extend that statutory period. Where the licensing authority conducts the hearing after the prescribed period, continuation of the suspension lacks legal sanction and must be revoked. This does not determine the merits of the underlying allegations, which may be pursued through proceedings in accordance with law.
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