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...
Cancellation of MEIS scrips - Re- classification of the goods - Export of “Lamda Cyhalothrin Technical” - The Tribunal upheld the appellant's classification, emphasizing that only DGFT had the authority to cancel MEIS scrips. The Customs Department lacked the power to invalidate exports based on alleged misclassification. The Tribunal reiterated that customs authorities cannot invalidate exports or cancel MEIS scrips without DGFT's action. They emphasized the need for DGFT to follow due procedure under the FTDR Act and FTP for such cancellations. The Tribunal affirmed the separation of roles between customs and licensing authorities. Customs authorities should not interfere with licensing policies or reclassify goods after valid licenses are issued.
Cancellation of MEIS scrips - Re- classification of the goods - Export of “Lamda Cyhalothrin Technical” - The Tribunal upheld the appellant's classification, emphasizing that only DGFT had the authority to cancel MEIS scrips. The Customs Department lacked the power to invalidate exports based on alleged misclassification. The Tribunal reiterated that customs authorities cannot invalidate exports or cancel MEIS scrips without DGFT's action. They emphasized the need for DGFT to follow due procedure under the FTDR Act and FTP for such cancellations. The Tribunal affirmed the separation of roles between customs and licensing authorities. Customs authorities should not interfere with licensing policies or reclassify goods after valid licenses are issued.
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