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...
Absolute Confiscation of gold recovered during the course of search - imposition of penalties - The tribunal concluded that the customs authorities failed to establish a reasonable belief that the gold was smuggled, as required by law. It determined that the initial seizure and the punitive measures were not supported by the necessary legal standards or evidence. Therefore, the tribunal set aside the order for confiscation and penalties, allowing the appeals and granting relief to the appellants.
Absolute Confiscation of gold recovered during the course of search - imposition of penalties - The tribunal concluded that the customs authorities failed to establish a reasonable belief that the gold was smuggled, as required by law. It determined that the initial seizure and the punitive measures were not supported by the necessary legal standards or evidence. Therefore, the tribunal set aside the order for confiscation and penalties, allowing the appeals and granting relief to the appellants.
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