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...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Interest on refund - the amount paid as supervision charges - the earlier payment of the supervision charges has been made by a mistaken notion of law - the department cannot be held completely responsible for collection of these amounts. Therefore, in order to balance equities, a notional interest is liable to be imposed - interest @ 3% per annum will be paid from the date of deposit made by the appellant till the date of payment to be made to the appellant by the respondents. - HC
Interest on refund - the amount paid as supervision charges - the earlier payment of the supervision charges has been made by a mistaken notion of law - the department cannot be held completely responsible for collection of these amounts. Therefore, in order to balance equities, a notional interest is liable to be imposed - interest @ 3% per annum will be paid from the date of deposit made by the appellant till the date of payment to be made to the appellant by the respondents. - HC
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