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...
Delay in re-export of goods after processing - It will be erroneous to attach equal importance to the non-observance of all conditions irrespective of the purposes they were intended to serve. It is not in dispute that the goods were finally exported - Benefit of exemption allowed.
Delay in re-export of goods after processing - It will be erroneous to attach equal importance to the non-observance of all conditions irrespective of the purposes they were intended to serve. It is not in dispute that the goods were finally exported - Benefit of exemption allowed.
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