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...
A Customs Broker's acceptance of classification and valuation cannot bind an importer without proven authority to do so. Examination conducted in the Broker's presence therefore did not amount to examination in the importer's presence, and the assessment was vitiated by breach of natural justice. Visual examination alone did not establish that imported heavy melting scrap was misdeclared as to classification or value, particularly where the Department lacked specialist opinion, market enquiry or testing to support its assessment of secondary and defective coils. Confiscation, redemption fine and penalty were consequently unsustainable.
A Customs Broker's acceptance of classification and valuation cannot bind an importer without proven authority to do so. Examination conducted in the Broker's presence therefore did not amount to examination in the importer's presence, and the assessment was vitiated by breach of natural justice. Visual examination alone did not establish that imported heavy melting scrap was misdeclared as to classification or value, particularly where the Department lacked specialist opinion, market enquiry or testing to support its assessment of secondary and defective coils. Confiscation, redemption fine and penalty were consequently unsustainable.
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