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...
Maintainability of appeal before the Appellate Authority - barred by time limitation or not - Covid-19 pandemic situation - The request that, the matter be remitted back to the First Appellate Authority is also not sustainable as even after excluding the period between 15.03.2020 to 28.02.2022, filing of an appeal would not come within the extended period of limitation as ordered by Hon’ble Supreme Court and therefore, said exercise would serve no purpose. - HC
Maintainability of appeal before the Appellate Authority - barred by time limitation or not - Covid-19 pandemic situation - The request that, the matter be remitted back to the First Appellate Authority is also not sustainable as even after excluding the period between 15.03.2020 to 28.02.2022, filing of an appeal would not come within the extended period of limitation as ordered by Hon’ble Supreme Court and therefore, said exercise would serve no purpose. - HC
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