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...
Scope of SCN - recovery of Customs Duty - Whether the revenue is entitled to recover the customs duty u/s 125(2) of the Customs Act on the goods which are confiscated under Section 111(d) and allowed redemption u/s 125(1), even when no specific demand is made in the show cause notice? - Held No
Scope of SCN - recovery of Customs Duty - Whether the revenue is entitled to recover the customs duty u/s 125(2) of the Customs Act on the goods which are confiscated under Section 111(d) and allowed redemption u/s 125(1), even when no specific demand is made in the show cause notice? - Held No
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