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...
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CESTAT allowed appeal concerning disputed classification of imported internal combustion engines under transferrable DFIA license. Per N/N. 98/2009-Cus, customs duty exemption requires only that imported materials match authorization's description, value, and quantity. While export item aligned with SION Category C969, the authorization contained no explicit import restrictions or category specifications. CBEC Circular 46/2007 confirms correlation between inputs and exports needed only for specific products under para 4.55.3 of Handbook. Tribunal held appellant not required to correlate imports with original licensee's exports, as authorization language imposed no restrictions limiting engine imports to specific export-related uses. Impugned order set aside.
CESTAT allowed appeal concerning disputed classification of imported internal combustion engines under transferrable DFIA license. Per N/N. 98/2009-Cus, customs duty exemption requires only that imported materials match authorization's description, value, and quantity. While export item aligned with SION Category C969, the authorization contained no explicit import restrictions or category specifications. CBEC Circular 46/2007 confirms correlation between inputs and exports needed only for specific products under para 4.55.3 of Handbook. Tribunal held appellant not required to correlate imports with original licensee's exports, as authorization language imposed no restrictions limiting engine imports to specific export-related uses. Impugned order set aside.
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