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...
Levy of Penalty - Perusal of Rule 26 makes it abundantly clear that unless and until there is sufficient evidence about the mens area/ intent on the part of the appellant which prove that he knew or had reason to believe that excisable goods with which he is involved, he is transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any other manner dealing with such excisable goods, are liable for confiscation, he cannot be penalised under Rule 26. - AT
Levy of Penalty - Perusal of Rule 26 makes it abundantly clear that unless and until there is sufficient evidence about the mens area/ intent on the part of the appellant which prove that he knew or had reason to believe that excisable goods with which he is involved, he is transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any other manner dealing with such excisable goods, are liable for confiscation, he cannot be penalised under Rule 26. - AT
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