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...
Fraudulent diversion of duty-free SEZ scrap into the DTA vitiates advance-licence exemption, permits recovery of customs and central excise duty with interest, and supports invocation of the extended limitation period. Non-existent buyers, forged, cancelled or suspended licence documentation, and cash-funded payment arrangements establish fraudulent availment where goods were neither received by stated recipients nor used to meet export obligations. Recovery proceedings for duty not levied or short-levied remain available despite prior assessment and clearance of bills of entry. DRI-issued show-cause notices and adjudication by the Commissioner of Customs are valid under the statutory jurisdictional position. Segregating and processing mixed imported scrap into distinct marketable copper and brass scrap constitutes manufacture. Penalties may concurrently apply to a partnership firm and an active partner who participated in the diversion.
Fraudulent diversion of duty-free SEZ scrap into the DTA vitiates advance-licence exemption, permits recovery of customs and central excise duty with interest, and supports invocation of the extended limitation period. Non-existent buyers, forged, cancelled or suspended licence documentation, and cash-funded payment arrangements establish fraudulent availment where goods were neither received by stated recipients nor used to meet export obligations. Recovery proceedings for duty not levied or short-levied remain available despite prior assessment and clearance of bills of entry. DRI-issued show-cause notices and adjudication by the Commissioner of Customs are valid under the statutory jurisdictional position. Segregating and processing mixed imported scrap into distinct marketable copper and brass scrap constitutes manufacture. Penalties may concurrently apply to a partnership firm and an active partner who participated in the diversion.
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