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...
Ex-party order - Validity of rejection of appeal by the CESTAT - Assessee / Petitioner could not appear due to non-receipt of notice - The Petitioner is not a small individual trader who is operating out of a premises that is not locatable. The Petitioner is the “Delhi International Airport Limited” (DIAL) whose addresses and contact details in addition to being available online, could have easily been ascertained by the CESTAT. - HC
Ex-party order - Validity of rejection of appeal by the CESTAT - Assessee / Petitioner could not appear due to non-receipt of notice - The Petitioner is not a small individual trader who is operating out of a premises that is not locatable. The Petitioner is the “Delhi International Airport Limited” (DIAL) whose addresses and contact details in addition to being available online, could have easily been ascertained by the CESTAT. - HC
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