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 - inclusion of royalty / technical know-how to the transaction value - The tribunal noted that, the argument in regard to amendment of Rule 10 is not material to be considered for the reason that for the disputed period (2010-2013) the respondent has not paid any royalty or technical know-how fee. Therefore, the amendment has no bearing to decide the issue as to whether the transaction value accepted by the department is proper. - The CESTAT while dismissing the revenue appeal held that, there is no material pointed out to show that that the price quoted for similar goods as per NIDB data or contemporaneous imports is higher or different from the value adopted by the respondent.
Valuation - inclusion of royalty / technical know-how to the transaction value - The tribunal noted that, the argument in regard to amendment of Rule 10 is not material to be considered for the reason that for the disputed period (2010-2013) the respondent has not paid any royalty or technical know-how fee. Therefore, the amendment has no bearing to decide the issue as to whether the transaction value accepted by the department is proper. - The CESTAT while dismissing the revenue appeal held that, there is no material pointed out to show that that the price quoted for similar goods as per NIDB data or contemporaneous imports is higher or different from the value adopted by the respondent.
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