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...
Criminal conspiracy in order to get ineligible Duty Entitlement Pass Book - showing realization of Foreign Exchange against export of coloured water and mis-declared the customs as high quality printing ink for refilling catridges - the prosecution proved its case beyond reasonable doubt that the petitioner/A1 has committed the charged offences. - HC
Criminal conspiracy in order to get ineligible Duty Entitlement Pass Book - showing realization of Foreign Exchange against export of coloured water and mis-declared the customs as high quality printing ink for refilling catridges - the prosecution proved its case beyond reasonable doubt that the petitioner/A1 has committed the charged offences. - HC
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