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...
Non-submission of country-of-origin certificate resulted in denial of concessional rate of Basic Customs Duty under ASEAN FTA Preferential Tariff Agreement for steaming (non-coking) coal in bulk. Alteration/correction in the certificate did not satisfy provisions of operational certification procedures. Denying substantial benefits for technical errors would be unjust. Revenue doubted authenticity of certificate due to correction and date discrepancy, but provided no concrete proof. Procedure to check doubts regarding certificate was not followed. Impugned order set aside, appeals allowed by Appellate Tribunal.
Non-submission of country-of-origin certificate resulted in denial of concessional rate of Basic Customs Duty under ASEAN FTA Preferential Tariff Agreement for steaming (non-coking) coal in bulk. Alteration/correction in the certificate did not satisfy provisions of operational certification procedures. Denying substantial benefits for technical errors would be unjust. Revenue doubted authenticity of certificate due to correction and date discrepancy, but provided no concrete proof. Procedure to check doubts regarding certificate was not followed. Impugned order set aside, appeals allowed by Appellate Tribunal.
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