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...
Principle of natural justice - provisional release of goods - reexport of subject goods - It is clarified that if the DRI has any further doubts in the matter, it is always open for the DRI to proceed further with its inquiry in accordance with law. For the present, we are only concerned with the goods. Let the goods be released upon the writ applicant furnishing a bond of the amount equivalent to the value of the goods at the earliest - HC
Principle of natural justice - provisional release of goods - reexport of subject goods - It is clarified that if the DRI has any further doubts in the matter, it is always open for the DRI to proceed further with its inquiry in accordance with law. For the present, we are only concerned with the goods. Let the goods be released upon the writ applicant furnishing a bond of the amount equivalent to the value of the goods at the earliest - HC
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