Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Appellant imported perishable goods requiring compliance with Animal Quarantine Authority standards. Goods tested positive for OIE pathogen, hence could not be released. CESTAT held imposition of redemption fine and penalty unjustified where goods allowed re-export due to testing failures or reasons beyond importer's control. Impugned order set aside, appeal allowed.
Appellant imported perishable goods requiring compliance with Animal Quarantine Authority standards. Goods tested positive for OIE pathogen, hence could not be released. CESTAT held imposition of redemption fine and penalty unjustified where goods allowed re-export due to testing failures or reasons beyond importer's control. Impugned order set aside, appeal allowed.
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