Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Hybrid/Pure Matrix Cards for PTN Equipment classifiable under CTH 8517 70 10 as 'parts' of goods and Small Form Factor Pluggable for PTN Equipment classifiable under CTH 8517 70 90. Subject goods cannot function independently without main equipment, become functional only when plugged into modular chassis. Not considered 'independent machine' under Heading 8517, satisfy twin tests of Vodafone Idea Limited for classification as 'parts'. Appeal allowed by CESTAT.
Hybrid/Pure Matrix Cards for PTN Equipment classifiable under CTH 8517 70 10 as 'parts' of goods and Small Form Factor Pluggable for PTN Equipment classifiable under CTH 8517 70 90. Subject goods cannot function independently without main equipment, become functional only when plugged into modular chassis. Not considered 'independent machine' under Heading 8517, satisfy twin tests of Vodafone Idea Limited for classification as 'parts'. Appeal allowed by CESTAT.
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