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...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Appellant's refund claim for differential duty under Notification No. 30/2004-CE was rejected due to failure to produce relevant documents like balance sheets, profit and loss accounts, invoices, and cost data to rule out unjust enrichment. Appellant attempted to introduce new evidence before the Tribunal, which is generally not permitted u/r 23 of the Customs Excise Service Tax Appellate Tribunal (Procedure) Rules, 1982, unless permitted through a separate application. The new evidence submitted was found irrelevant to the facts of the case. The lower authority's view rejecting the refund claim was reasonable, legal, and proper. The appeal was rejected as the lacunae pointed out by the Original Authority and Commissioner (Appeals) remained unaddressed.
Appellant's refund claim for differential duty under Notification No. 30/2004-CE was rejected due to failure to produce relevant documents like balance sheets, profit and loss accounts, invoices, and cost data to rule out unjust enrichment. Appellant attempted to introduce new evidence before the Tribunal, which is generally not permitted u/r 23 of the Customs Excise Service Tax Appellate Tribunal (Procedure) Rules, 1982, unless permitted through a separate application. The new evidence submitted was found irrelevant to the facts of the case. The lower authority's view rejecting the refund claim was reasonable, legal, and proper. The appeal was rejected as the lacunae pointed out by the Original Authority and Commissioner (Appeals) remained unaddressed.
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