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...
Denial of concessional duty rate for import of 'waste paper' used in production of 'paper' instead of 'newsprint', non-maintenance of separate books concealed from excise authorities to obtain 'end-use certificate'. Insolvency and Bankruptcy Code, 2016 proceedings - no inconsistency with determination of duty liability on past clearances. Penalties u/s 112 of Customs Act on individuals - no specific finding on their role in furnishing 'end-use' certificate, only overall managerial role considered. Confiscation u/s 111(m), not 111(d). Penalties on individuals set aside for lack of determination of their responsibility in import and filing bill of entry. Appeal disposed.
Denial of concessional duty rate for import of 'waste paper' used in production of 'paper' instead of 'newsprint', non-maintenance of separate books concealed from excise authorities to obtain 'end-use certificate'. Insolvency and Bankruptcy Code, 2016 proceedings - no inconsistency with determination of duty liability on past clearances. Penalties u/s 112 of Customs Act on individuals - no specific finding on their role in furnishing 'end-use' certificate, only overall managerial role considered. Confiscation u/s 111(m), not 111(d). Penalties on individuals set aside for lack of determination of their responsibility in import and filing bill of entry. Appeal disposed.
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