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...
Appealable order - Whether the communication would be considered as an ‘order’ for filing of appeal before the Tribunal - The Tribunal determined that the communication from the Superintendent was not a decision but merely conveyed the date fixed by the Commissioner. However, the Tribunal acknowledged that the appellant had a right to know why their request for cross-examination was denied, which was not clearly stated in the communication. Citing precedent, the Tribunal held that such communications could be considered as appealable orders, especially when the decision on cross-examination was neither accepted nor denied by the Commissioner. Therefore, the Tribunal concluded that the appellant correctly filed the appeal before them.
Appealable order - Whether the communication would be considered as an ‘order’ for filing of appeal before the Tribunal - The Tribunal determined that the communication from the Superintendent was not a decision but merely conveyed the date fixed by the Commissioner. However, the Tribunal acknowledged that the appellant had a right to know why their request for cross-examination was denied, which was not clearly stated in the communication. Citing precedent, the Tribunal held that such communications could be considered as appealable orders, especially when the decision on cross-examination was neither accepted nor denied by the Commissioner. Therefore, the Tribunal concluded that the appellant correctly filed the appeal before them.
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