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...
Valuation - goods cleared from the factory but sold through consignment agents - there is no need to determine the assessable value on the basis of price at which the goods may be sold subsequent to the time of removal of goods
Valuation - goods cleared from the factory but sold through consignment agents - there is no need to determine the assessable value on the basis of price at which the goods may be sold subsequent to the time of removal of goods
Note: It is a system-generated summary and is for quick reference only.
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