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...
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Revocation of CHA License - a bonafide belief for the impugned goods to be assorted birthday candles simplicitor whereas as per CFSL report it is firework - the goods are such that a small part thereof contains such chemical as are required to manufacture fireworks, in view of the principle of common parlance same cannot be hold as fireworks - no reason appears for the cancellation of appellant’s CHA license
Revocation of CHA License - a bonafide belief for the impugned goods to be assorted birthday candles simplicitor whereas as per CFSL report it is firework - the goods are such that a small part thereof contains such chemical as are required to manufacture fireworks, in view of the principle of common parlance same cannot be hold as fireworks - no reason appears for the cancellation of appellant’s CHA license
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