Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
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Maintainability of appeal - time limitation - This is a case of substantial compliance and the interests of justice ought not to be constrained by a hyper technical view of the requirement that a certified copy of the order appealed against should be submitted within one week of the filing of the appeal. - The impugned order of the Appellate Authority rejecting the appeal on the ground of delay, is hereby set aside - HC
Maintainability of appeal - time limitation - This is a case of substantial compliance and the interests of justice ought not to be constrained by a hyper technical view of the requirement that a certified copy of the order appealed against should be submitted within one week of the filing of the appeal. - The impugned order of the Appellate Authority rejecting the appeal on the ground of delay, is hereby set aside - HC
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