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...
The DSC allowed DRI's application u/s 311 CrPC to bring additional evidence, subject to payment of Rs. 50,000 cost to DLSA. The court opined that despite inordinate delay by DRI in filing the case for alleged duty evasion, there is no limitation for taking cognizance of economic offences. The cost was imposed on DRI for the lapse of not submitting the evidence earlier, to be deducted from the responsible officer's salary and not burdening the exchequer. The additional evidence pertaining to import duty evasion, specifically the thickness of the imported item (0.6 mm), was deemed relevant for adjudication.
The DSC allowed DRI's application u/s 311 CrPC to bring additional evidence, subject to payment of Rs. 50,000 cost to DLSA. The court opined that despite inordinate delay by DRI in filing the case for alleged duty evasion, there is no limitation for taking cognizance of economic offences. The cost was imposed on DRI for the lapse of not submitting the evidence earlier, to be deducted from the responsible officer's salary and not burdening the exchequer. The additional evidence pertaining to import duty evasion, specifically the thickness of the imported item (0.6 mm), was deemed relevant for adjudication.
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