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...
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The HC entertained a writ under Article 226, holding territorial jurisdiction proper and the challenge not premature in light of recent statutory amendments permitting appeals against determinations. The petition was heard despite the statutory appellate forum because CESTAT was non-functional, rendering the alternative remedy illusory. On merits the HC found procedural irregularity and breach of natural justice: the designated authority accepted confidentiality claims without requiring non-confidential summaries or adequate reasons, thereby denying opportunity to contest reliance on confidential material in violation of Rule 7(2). The HC quashed the final findings and the duty levy and remanded the matter to the designated authority for fresh consideration from the petitioner's response stage; any duties collected remain subject to the ultimate outcome.
The HC entertained a writ under Article 226, holding territorial jurisdiction proper and the challenge not premature in light of recent statutory amendments permitting appeals against determinations. The petition was heard despite the statutory appellate forum because CESTAT was non-functional, rendering the alternative remedy illusory. On merits the HC found procedural irregularity and breach of natural justice: the designated authority accepted confidentiality claims without requiring non-confidential summaries or adequate reasons, thereby denying opportunity to contest reliance on confidential material in violation of Rule 7(2). The HC quashed the final findings and the duty levy and remanded the matter to the designated authority for fresh consideration from the petitioner's response stage; any duties collected remain subject to the ultimate outcome.
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