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...
CESTAT AHMEDABAD ruled on Anti-Dumping Duty (ADD) for imports of "Cold Rolled Flat products of Stainless Steel" from China. The issue was the fulfillment of Export Obligations under Advance Authorization Scheme. The tribunal found that the goods were cleared under this scheme, exempting duties. The adjudicating authority denied exemption due to unfulfilled export obligations. However, the appellant produced an Export Obligation (EODC Certificate) showing compliance. As the authority did not consider this, the tribunal remanded the case for a fresh decision considering the fulfilled export obligation.
CESTAT AHMEDABAD ruled on Anti-Dumping Duty (ADD) for imports of "Cold Rolled Flat products of Stainless Steel" from China. The issue was the fulfillment of Export Obligations under Advance Authorization Scheme. The tribunal found that the goods were cleared under this scheme, exempting duties. The adjudicating authority denied exemption due to unfulfilled export obligations. However, the appellant produced an Export Obligation (EODC Certificate) showing compliance. As the authority did not consider this, the tribunal remanded the case for a fresh decision considering the fulfilled export obligation.
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