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...
The High Court addressed a case where Budgetary support was claimed by Bagheri Unit, not Baga Unit. The court found that the petitioner's plea for full budgetary support for Bagheri Unit was not considered. Orders by the 4th respondent and Commissioner (Appeals) were set aside. The matter was remitted back to the 4th respondent for fresh decision after providing a personal hearing. The 4th respondent's failure to give a personal hearing and provide reasons for rejecting a portion of the claim led to setting aside of the Order-in-Original. The case was remanded back for reconsideration of the claim for budgetary support for the 3rd quarter. The petition was disposed of through remand.
The High Court addressed a case where Budgetary support was claimed by Bagheri Unit, not Baga Unit. The court found that the petitioner's plea for full budgetary support for Bagheri Unit was not considered. Orders by the 4th respondent and Commissioner (Appeals) were set aside. The matter was remitted back to the 4th respondent for fresh decision after providing a personal hearing. The 4th respondent's failure to give a personal hearing and provide reasons for rejecting a portion of the claim led to setting aside of the Order-in-Original. The case was remanded back for reconsideration of the claim for budgetary support for the 3rd quarter. The petition was disposed of through remand.
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