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...
CESTAT revoked the Customs Broker license for fraudulent paper exports to Bhutan, finding the broker culpable for violating Regulations 10(d) and 10(e) of CBLR 2018. Despite establishing delinquency through evidence from Bhutan agencies and mismatched export documents, the tribunal moderated the penalty. The license was reinstated with conditional restrictions, recognizing the disproportionate nature of complete license revocation. The broker failed to demonstrate compliance or prove innocence, resulting in a nuanced judicial outcome that balanced regulatory enforcement with proportionate disciplinary action.
CESTAT revoked the Customs Broker license for fraudulent paper exports to Bhutan, finding the broker culpable for violating Regulations 10(d) and 10(e) of CBLR 2018. Despite establishing delinquency through evidence from Bhutan agencies and mismatched export documents, the tribunal moderated the penalty. The license was reinstated with conditional restrictions, recognizing the disproportionate nature of complete license revocation. The broker failed to demonstrate compliance or prove innocence, resulting in a nuanced judicial outcome that balanced regulatory enforcement with proportionate disciplinary action.
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