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...
Provisional release of the goods under Section 110A of the Act of 1962 - goods declined to be released on the ground that the said goods did not contain starch or other additives and did not fall under CTH2106 - CESTAT allowed the provisional release - contradictory nature of test reports received from CRCL, Mumbai and Anacon Laboratory - No substantial question of law arises - HC
Provisional release of the goods under Section 110A of the Act of 1962 - goods declined to be released on the ground that the said goods did not contain starch or other additives and did not fall under CTH2106 - CESTAT allowed the provisional release - contradictory nature of test reports received from CRCL, Mumbai and Anacon Laboratory - No substantial question of law arises - HC
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