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...
Duty Drawback claim rejected for non-Basmati Rice export, appellant argued not filing drawback shipping bill due to reasons beyond control. Tribunal held Commissioner has discretion to allow claim despite free shipping bill if exporter unable to file drawback bill for uncontrollable reasons. Appellant's counsel explained confusion caused by Notification listing Cereals, constituting valid ground for not filing drawback bill. Board Circular binding on Department. Commissioner erred in not exercising discretion judiciously. Impugned order set aside, appeal allowed.
Duty Drawback claim rejected for non-Basmati Rice export, appellant argued not filing drawback shipping bill due to reasons beyond control. Tribunal held Commissioner has discretion to allow claim despite free shipping bill if exporter unable to file drawback bill for uncontrollable reasons. Appellant's counsel explained confusion caused by Notification listing Cereals, constituting valid ground for not filing drawback bill. Board Circular binding on Department. Commissioner erred in not exercising discretion judiciously. Impugned order set aside, appeal allowed.
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