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...
Maintainability of appeal - non-compliance with the statutory pre-deposit -The Customs Act does not provide for waiver of this mandatory deposit before filing appeal. - Following the decision of SC, appeal is held to be dismissed for non-compliance of the statutory requirement and is dismissed. - AT
Maintainability of appeal - non-compliance with the statutory pre-deposit -The Customs Act does not provide for waiver of this mandatory deposit before filing appeal. - Following the decision of SC, appeal is held to be dismissed for non-compliance of the statutory requirement and is dismissed. - AT
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