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...
Revocation of their Customs Broker Licence - allowing others to use its password / logins and allowing to misuse of IEC of another person, to smuggle huge value of cigarettes - The violation of the CBLR, 2013 though stands established, the revocation of Customs Broker Licence is too harsh a punishment - CB was was out of business for more than six and a half years - order of revocation of the Customs Broker Licence set aside - AT
Revocation of their Customs Broker Licence - allowing others to use its password / logins and allowing to misuse of IEC of another person, to smuggle huge value of cigarettes - The violation of the CBLR, 2013 though stands established, the revocation of Customs Broker Licence is too harsh a punishment - CB was was out of business for more than six and a half years - order of revocation of the Customs Broker Licence set aside - AT
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