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 of export goods on which duty has to be paid - iron ores - The Tribunal determines that the transaction value specified in the contract between the appellant and the buyer should be considered for valuation purposes, rather than relying solely on the Customs Laboratory report. The Tribunal decides that certain deductions made to the transaction value, such as for moisture content and lump value, should not be allowed. It directs that the transaction value be determined without such deductions.
Valuation of export goods on which duty has to be paid - iron ores - The Tribunal determines that the transaction value specified in the contract between the appellant and the buyer should be considered for valuation purposes, rather than relying solely on the Customs Laboratory report. The Tribunal decides that certain deductions made to the transaction value, such as for moisture content and lump value, should not be allowed. It directs that the transaction value be determined without such deductions.
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