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...
Benefit of Nil Rate of duty - MS Pipes - Notification No.6/2002 - The Tribunal observed that the appellant failed to produce certificates from the District Collector for some clearances, leading to confirmation of duty along with interest. However, where certificates were produced, the Tribunal held that the benefit of the exemption should not be denied solely based on format discrepancies in the certificates. The Tribunal emphasized that the essence of the certificates aligned with the purpose outlined in the notification, warranting the appellant's eligibility for the Nil rate of duty.
Benefit of Nil Rate of duty - MS Pipes - Notification No.6/2002 - The Tribunal observed that the appellant failed to produce certificates from the District Collector for some clearances, leading to confirmation of duty along with interest. However, where certificates were produced, the Tribunal held that the benefit of the exemption should not be denied solely based on format discrepancies in the certificates. The Tribunal emphasized that the essence of the certificates aligned with the purpose outlined in the notification, warranting the appellant's eligibility for the Nil rate of duty.
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