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...
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The CESTAT held that goods not unloaded and exported back do not qualify as 'imported goods' under the Customs Act, 1962. The principle of unjust enrichment does not apply to such goods that were not unloaded and were exported back. The refund claim of customs duty paid on the quantity of goods not unloaded needs to be examined afresh without considering unjust enrichment. The matter was remanded to the Commissioner (Appeals) for fresh adjudication.
The CESTAT held that goods not unloaded and exported back do not qualify as 'imported goods' under the Customs Act, 1962. The principle of unjust enrichment does not apply to such goods that were not unloaded and were exported back. The refund claim of customs duty paid on the quantity of goods not unloaded needs to be examined afresh without considering unjust enrichment. The matter was remanded to the Commissioner (Appeals) for fresh adjudication.
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