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...
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HC allowed the petition, directing the release of pending duty drawbacks within 30 days. The court noted that since the prior HC judgment dated 12th December 2023 was stayed by the SC, there was no legal basis to withhold the drawbacks. The petitioner's challenge to the customs alert and duty drawback denial was deemed valid, with the court mandating compliance with statutory procedures for drawback release.
HC allowed the petition, directing the release of pending duty drawbacks within 30 days. The court noted that since the prior HC judgment dated 12th December 2023 was stayed by the SC, there was no legal basis to withhold the drawbacks. The petitioner's challenge to the customs alert and duty drawback denial was deemed valid, with the court mandating compliance with statutory procedures for drawback release.
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