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...
Petitioner failed to submit original shipping bills to substantiate claimed exports, providing only photocopies which were not accepted for meeting export obligation. Two shipping bills fell outside extended export obligation period, two were Drawback Shipping Bills with rejected conversion requests. Petitioner claimed loss of Duty Exemption Entitlement Certificate Book but provided unsatisfactory explanation before Appellate and Reviewing Authorities. Petitioner did not submit required documents to demonstrate compliance with export obligation and failed to appear for personal hearings despite opportunities. Petitioner did not provide written response to objections raised. Petitioner failed to prove Customs Authority's agreement to convert Drawback Shipping Bills to DEEC Shipping Bills and did not submit documents proving export obligation fulfilment or pay prescribed customs duty. Orders rejecting review petition found reasonable based on facts, not arbitrary. High Court dismissed petition, finding no grounds for interference under Article 226 of Constitution of India, 1950.
Petitioner failed to submit original shipping bills to substantiate claimed exports, providing only photocopies which were not accepted for meeting export obligation. Two shipping bills fell outside extended export obligation period, two were Drawback Shipping Bills with rejected conversion requests. Petitioner claimed loss of Duty Exemption Entitlement Certificate Book but provided unsatisfactory explanation before Appellate and Reviewing Authorities. Petitioner did not submit required documents to demonstrate compliance with export obligation and failed to appear for personal hearings despite opportunities. Petitioner did not provide written response to objections raised. Petitioner failed to prove Customs Authority's agreement to convert Drawback Shipping Bills to DEEC Shipping Bills and did not submit documents proving export obligation fulfilment or pay prescribed customs duty. Orders rejecting review petition found reasonable based on facts, not arbitrary. High Court dismissed petition, finding no grounds for interference under Article 226 of Constitution of India, 1950.
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