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...
Property of equivalent value may be seized or frozen where direct proceeds of crime are unavailable; prior acquisition alone does not exclude property from action under the proceeds-of-crime definition. Retention of seized documents, digital devices and cash, and freezing of bank and Demat accounts were sustained where a majority shareholder and authorised signatory was linked to the company involved in alleged investment fraud, failed to deny material particulars, and did not disclose the property's source. A connected person likewise failed to establish an independent source for held funds and shares. The appeals challenging retention and freezing were dismissed.
Property of equivalent value may be seized or frozen where direct proceeds of crime are unavailable; prior acquisition alone does not exclude property from action under the proceeds-of-crime definition. Retention of seized documents, digital devices and cash, and freezing of bank and Demat accounts were sustained where a majority shareholder and authorised signatory was linked to the company involved in alleged investment fraud, failed to deny material particulars, and did not disclose the property's source. A connected person likewise failed to establish an independent source for held funds and shares. The appeals challenging retention and freezing were dismissed.
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