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...
The CESTAT allowed the appeal of an SEZ unit against confiscation of imported second-hand computer parts alleged to be undeclared as old and used. The Department contended import restrictions under Foreign Trade Policy applied, citing incomplete declarations and discrepancies in bills of entry. However, the Tribunal found no evidence that the appellants knowingly misdeclared the goods. The goods were exported after customs clearance with accepted descriptions, negating the Department's claim that the import declarations were incorrect. The Tribunal emphasized that the SEZ unit's duty payment on clearance to DTA precludes any benefit from misrepresenting goods as new. Given the lack of proof of intentional misdeclaration and the factual matrix differing from precedent cases, the impugned confiscation order was set aside, and the appeal was allowed.
The CESTAT allowed the appeal of an SEZ unit against confiscation of imported second-hand computer parts alleged to be undeclared as old and used. The Department contended import restrictions under Foreign Trade Policy applied, citing incomplete declarations and discrepancies in bills of entry. However, the Tribunal found no evidence that the appellants knowingly misdeclared the goods. The goods were exported after customs clearance with accepted descriptions, negating the Department's claim that the import declarations were incorrect. The Tribunal emphasized that the SEZ unit's duty payment on clearance to DTA precludes any benefit from misrepresenting goods as new. Given the lack of proof of intentional misdeclaration and the factual matrix differing from precedent cases, the impugned confiscation order was set aside, and the appeal was allowed.
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