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...
Power of Tribunal when it disagree with earlier decision of Tribunal - there are only two methods to disagree is either the decision is per in-curium or the decision is distinguishable on the factual matrix - if for other than these two reasons, in view of the Court or the Tribunal the earlier decision is not acceptable to it, then the option is to refer it to a Larger Bench of the Court or the Tribunal
Power of Tribunal when it disagree with earlier decision of Tribunal - there are only two methods to disagree is either the decision is per in-curium or the decision is distinguishable on the factual matrix - if for other than these two reasons, in view of the Court or the Tribunal the earlier decision is not acceptable to it, then the option is to refer it to a Larger Bench of the Court or the Tribunal
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