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 adjudicated a customs classification dispute involving industrial inkjet printing machines. The tribunal upheld classification under CTI 8443 3910 for specialized printing machinery, rejecting appellant's attempt to classify under a lower-duty heading. The decision confirmed differential duty demand, finding deliberate misdeclaration with intent to evade customs duty. The tribunal sustained penalties under Sections 114A and reduced individual penalty under Section 112(a) to Rs.2,50,000/-. Customs Appeal No.55672 was partially allowed, while Appeal No.55671 was dismissed, affirming the original order's core findings regarding classification and duty liability.
CESTAT adjudicated a customs classification dispute involving industrial inkjet printing machines. The tribunal upheld classification under CTI 8443 3910 for specialized printing machinery, rejecting appellant's attempt to classify under a lower-duty heading. The decision confirmed differential duty demand, finding deliberate misdeclaration with intent to evade customs duty. The tribunal sustained penalties under Sections 114A and reduced individual penalty under Section 112(a) to Rs.2,50,000/-. Customs Appeal No.55672 was partially allowed, while Appeal No.55671 was dismissed, affirming the original order's core findings regarding classification and duty liability.
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