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...
Multiple assessments in the same Bills of Entry - Finalization of provisional assessment - The Tribunal clarified that the Customs Act allows for reassessment before goods are cleared for home consumption under Section 47. Thus, multiple assessments can be made as necessary until final clearance, supporting the customs authority's actions. - Further, the Tribunal found no requirement under the Customs Act for an SCN to be issued in the context of finalizing assessments after provisional assessments are made. It was determined that the written submissions by the importer were adequately considered, hence there was no violation of natural justice.
Multiple assessments in the same Bills of Entry - Finalization of provisional assessment - The Tribunal clarified that the Customs Act allows for reassessment before goods are cleared for home consumption under Section 47. Thus, multiple assessments can be made as necessary until final clearance, supporting the customs authority's actions. - Further, the Tribunal found no requirement under the Customs Act for an SCN to be issued in the context of finalizing assessments after provisional assessments are made. It was determined that the written submissions by the importer were adequately considered, hence there was no violation of natural justice.
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