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...
Seeking provisional release of seized goods - prohibited goods or not - coal imported by the Respondent (RPC) having sulphur - There is no harm to release the goods provisionally and merits of the case are to be dealt at the time of final adjudication of the matter. - the Adjudicating authority is directed to allow the request of the Respondents for re-testing of the goods in question from a recognized notified Environment Laboratory. - AT
Seeking provisional release of seized goods - prohibited goods or not - coal imported by the Respondent (RPC) having sulphur - There is no harm to release the goods provisionally and merits of the case are to be dealt at the time of final adjudication of the matter. - the Adjudicating authority is directed to allow the request of the Respondents for re-testing of the goods in question from a recognized notified Environment Laboratory. - AT
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