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...
Detention Order - invalid E-way bill - vehicle was plying in the wrong direction - prima facie there appears to be a justification for the detention of the vehicle - however, there was no opportunity granted to the petitioner to rebut the inferences drawn by the authorities - Matter placed before the adjudicating authority.
Detention Order - invalid E-way bill - vehicle was plying in the wrong direction - prima facie there appears to be a justification for the detention of the vehicle - however, there was no opportunity granted to the petitioner to rebut the inferences drawn by the authorities - Matter placed before the adjudicating authority.
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