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...
Importer's classification of imported goods as components/parts of Electric Tricycle/E-Rickshaw under CTH 87089900 upheld by CESTAT against Revenue's claim of classifying as complete E-Rickshaws in CKD condition under CTH 87038040. Benefit under Notification No. 50/2017-Cus granted. Revenue's enhancement of declared value rejected. Confiscation and penalties annulled. Revenue's appeals dismissed.
Importer's classification of imported goods as components/parts of Electric Tricycle/E-Rickshaw under CTH 87089900 upheld by CESTAT against Revenue's claim of classifying as complete E-Rickshaws in CKD condition under CTH 87038040. Benefit under Notification No. 50/2017-Cus granted. Revenue's enhancement of declared value rejected. Confiscation and penalties annulled. Revenue's appeals dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
