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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...
Voluntary statements made by an importer, its proprietor and its agents during a Customs Act inquiry may be relied on as substantive admissions where they acknowledge under-invoicing and retail sale price misdeclaration. Denial of cross-examination does not breach natural justice where those persons cannot be compelled to depose against themselves. Original supplier invoices recovered from the importer's laptop and forensically examined in its presence constitute primary electronic evidence, without requiring a certificate applicable to secondary electronic records. Evidence of misdeclaration justified rejection of the declared transaction value and sequential redetermination under the Customs Valuation Rules. The consequential duty demand, confiscation and penalties were sustained.
Voluntary statements made by an importer, its proprietor and its agents during a Customs Act inquiry may be relied on as substantive admissions where they acknowledge under-invoicing and retail sale price misdeclaration. Denial of cross-examination does not breach natural justice where those persons cannot be compelled to depose against themselves. Original supplier invoices recovered from the importer's laptop and forensically examined in its presence constitute primary electronic evidence, without requiring a certificate applicable to secondary electronic records. Evidence of misdeclaration justified rejection of the declared transaction value and sequential redetermination under the Customs Valuation Rules. The consequential duty demand, confiscation and penalties were sustained.
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