Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Clandestine removal of the goods from SEZ - diversion of goods in DTA - it is not proved that the original goods were loaded in the container and the same was cleared from SEZ - The entire case was based on the document but no physical movement or diversion could be established. In this fact, the demand of customs duty is not sustainable and consequently, the confiscation of goods is also incorrect and illegal. - AT
Clandestine removal of the goods from SEZ - diversion of goods in DTA - it is not proved that the original goods were loaded in the container and the same was cleared from SEZ - The entire case was based on the document but no physical movement or diversion could be established. In this fact, the demand of customs duty is not sustainable and consequently, the confiscation of goods is also incorrect and illegal. - AT
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