Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Valuation of imported goods - PVC sheeting - rejection of declared value - rule 7 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 requires adoption of the value of identical or similar imported goods sold in India as the base for computation of unit price. There is nothing on record to evidence that the market survey was confined, unarguably, to imported goods without which the re-determination thereof fails the test of law. - AT
Valuation of imported goods - PVC sheeting - rejection of declared value - rule 7 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 requires adoption of the value of identical or similar imported goods sold in India as the base for computation of unit price. There is nothing on record to evidence that the market survey was confined, unarguably, to imported goods without which the re-determination thereof fails the test of law. - AT
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