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...
CESTAT ruled in favor of the appellant regarding valuation of imported black pepper. The tribunal held that the goods were not absolutely prohibited under DGFT Notification 21/2015-2020, as imports were permitted above CIF Rs. 500/kg. The proper officer's rejection of declared value and subsequent redetermination was found unsustainable. The tribunal emphasized that Free Trade Agreements under SAFTA and GATT formed part of international law, and the government had granted concessional BCD rates. The Commissioner's enforcement of non-tariff restrictions through Minimum Import Price was deemed inappropriate. Consequently, penalties imposed under Sections 112 and 114AA of Customs Act were set aside, and the original declared assessable value was restored.
CESTAT ruled in favor of the appellant regarding valuation of imported black pepper. The tribunal held that the goods were not absolutely prohibited under DGFT Notification 21/2015-2020, as imports were permitted above CIF Rs. 500/kg. The proper officer's rejection of declared value and subsequent redetermination was found unsustainable. The tribunal emphasized that Free Trade Agreements under SAFTA and GATT formed part of international law, and the government had granted concessional BCD rates. The Commissioner's enforcement of non-tariff restrictions through Minimum Import Price was deemed inappropriate. Consequently, penalties imposed under Sections 112 and 114AA of Customs Act were set aside, and the original declared assessable value was restored.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
