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...
Provisional release of the seized goods - pendency of proceedings - the legislative intent in section 110A, introduced by way of an amendment, is clear that even during pendency of proceedings before the adjudicating authority, such authority is conferred the discretionary power to allow provisional release. - The writ petitions are disposed off granting liberty to the adjudicating authority to carry forward the proceedings initiated under section 124 of the Act in accordance with law. - HC
Provisional release of the seized goods - pendency of proceedings - the legislative intent in section 110A, introduced by way of an amendment, is clear that even during pendency of proceedings before the adjudicating authority, such authority is conferred the discretionary power to allow provisional release. - The writ petitions are disposed off granting liberty to the adjudicating authority to carry forward the proceedings initiated under section 124 of the Act in accordance with law. - HC
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