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...
Revocation of Customs Broker License - it is found that if the system is not designed to send an alert to the Customs Broker if a Shipping Bill is filed in its name in the service centre at the Custom House and only sends an alert if it is filed online, it cannot be fathomed how the appellant can be faulted if this loophole in the system was exploited by another person after making a fake Customs card. - AT
Revocation of Customs Broker License - it is found that if the system is not designed to send an alert to the Customs Broker if a Shipping Bill is filed in its name in the service centre at the Custom House and only sends an alert if it is filed online, it cannot be fathomed how the appellant can be faulted if this loophole in the system was exploited by another person after making a fake Customs card. - AT
Note: It is a system-generated summary and is for quick reference only.