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...
Condonation of delay in filing appeal - sufficient cause for condoning the delay or not - The petitioner contended that despite the delay, their case had merit, particularly concerning an amendment to Section 11(1)(i) of the Haryana Special Economic Zone Act, 2005 (HSEZ Act), which impacted the respondent's exemption claim. - The Supreme Court affirmed the High Court's dismissal of the appeals based on delay but refrained from delving into the merits. The Court noted that while the High Court correctly dismissed the appeals due to delay, it did not fully consider the merits, particularly concerning the amendment to the HSEZ Act.
Condonation of delay in filing appeal - sufficient cause for condoning the delay or not - The petitioner contended that despite the delay, their case had merit, particularly concerning an amendment to Section 11(1)(i) of the Haryana Special Economic Zone Act, 2005 (HSEZ Act), which impacted the respondent's exemption claim. - The Supreme Court affirmed the High Court's dismissal of the appeals based on delay but refrained from delving into the merits. The Court noted that while the High Court correctly dismissed the appeals due to delay, it did not fully consider the merits, particularly concerning the amendment to the HSEZ Act.
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