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...
Section 264(4) does not bar revision merely because the statutory period for filing an appeal has expired. Where no appeal or condonation application is pending and waiver of appeal is not relevant, the Revisional Authority should entertain the revision on merits. Refusal on the premise that the revision is non-maintainable is erroneous, and merits observations founded on that premise cannot stand. The rejection was set aside, with the revision restored for fresh adjudication on merits; all substantive contentions remain open.
Section 264(4) does not bar revision merely because the statutory period for filing an appeal has expired. Where no appeal or condonation application is pending and waiver of appeal is not relevant, the Revisional Authority should entertain the revision on merits. Refusal on the premise that the revision is non-maintainable is erroneous, and merits observations founded on that premise cannot stand. The rejection was set aside, with the revision restored for fresh adjudication on merits; all substantive contentions remain open.
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