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...
Confiscation - the undeclared ‘drill bits’ constituted just a mere 5% of the total consignment, it would appear that there has been no deliberate attempt to mis-declare on the part of the importer - the confiscation of the goods under section 112(m) of Customs Act, 1962 and the imposition of redemption fine, along with penalties, does not appear to be sustainable in law.
Confiscation - the undeclared ‘drill bits’ constituted just a mere 5% of the total consignment, it would appear that there has been no deliberate attempt to mis-declare on the part of the importer - the confiscation of the goods under section 112(m) of Customs Act, 1962 and the imposition of redemption fine, along with penalties, does not appear to be sustainable in law.
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