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...
Finalization of provisional assessment - The authorities below have erred in collecting the Duty at ₹ 300/- per M.T., which is clearly illegal and in violation of Notification No. 62/2007-Cus. ibid.; and secondly, the order of the Deputy Commissioner of Customs, which is treated as the Order-in-Original is clearly a non-speaking order and the same cannot be sustained. The collection of Duty, therefore, is clearly without the authority of law. Consequently, the impugned order, which has sustained the non-speaking order of the Deputy Commissioner, cannot also be sustained. - AT
Finalization of provisional assessment - The authorities below have erred in collecting the Duty at ₹ 300/- per M.T., which is clearly illegal and in violation of Notification No. 62/2007-Cus. ibid.; and secondly, the order of the Deputy Commissioner of Customs, which is treated as the Order-in-Original is clearly a non-speaking order and the same cannot be sustained. The collection of Duty, therefore, is clearly without the authority of law. Consequently, the impugned order, which has sustained the non-speaking order of the Deputy Commissioner, cannot also be sustained. - AT
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