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...
Violation of importing restricted goods - Import of Litebee wing-Nano Drone Components kits - Re-export of goods - The Tribunal examined the regulations governing the import of drones, particularly highlighting restrictions and requirements imposed by DGFT notifications. It concluded that while import of drones for educational purposes was not outrightly prohibited, certain conditions and approvals were necessary, which the appellant did not meet. As a result, the Tribunal upheld the confiscation of the drone but allowed redemption for re-export to Qatar due to the delay in proceedings.
Violation of importing restricted goods - Import of Litebee wing-Nano Drone Components kits - Re-export of goods - The Tribunal examined the regulations governing the import of drones, particularly highlighting restrictions and requirements imposed by DGFT notifications. It concluded that while import of drones for educational purposes was not outrightly prohibited, certain conditions and approvals were necessary, which the appellant did not meet. As a result, the Tribunal upheld the confiscation of the drone but allowed redemption for re-export to Qatar due to the delay in proceedings.
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