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...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
HC found procedural deficiencies in handling refund claims where foreign currency receipts lacked proper documentation through e-BRC filings. Despite timing discrepancies between payment receipts and refund period, court emphasized adherence to natural justice principles. Original order was set aside with directions to relevant authority to pass fresh orders within 2 months, mandating proper consideration of evidence and following judicial discipline. Authority must provide opportunity for representation and maintain procedural fairness in reassessment. Timing of foreign currency receipt alone cannot be sole basis for rejection without examining complete documentation trail.
HC found procedural deficiencies in handling refund claims where foreign currency receipts lacked proper documentation through e-BRC filings. Despite timing discrepancies between payment receipts and refund period, court emphasized adherence to natural justice principles. Original order was set aside with directions to relevant authority to pass fresh orders within 2 months, mandating proper consideration of evidence and following judicial discipline. Authority must provide opportunity for representation and maintain procedural fairness in reassessment. Timing of foreign currency receipt alone cannot be sole basis for rejection without examining complete documentation trail.
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