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...
Expiry of the period for issuing a show-cause notice precluded further departmental proceedings concerning detained gold articles, as additional action would prolong the matter and cause undue harassment. The recorded collective weight of the gold bangle and chain in the release order was corrected. Release remained subject to payment of applicable customs duty and warehousing charges, but those charges were limited to the period ending on the original release order. Release also remained subject to any order passed in a pending Supreme Court SLP.
Expiry of the period for issuing a show-cause notice precluded further departmental proceedings concerning detained gold articles, as additional action would prolong the matter and cause undue harassment. The recorded collective weight of the gold bangle and chain in the release order was corrected. Release remained subject to payment of applicable customs duty and warehousing charges, but those charges were limited to the period ending on the original release order. Release also remained subject to any order passed in a pending Supreme Court SLP.
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