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 allows the appeal, sets aside the impugned order and remands the matter to the first appellate authority for fresh adjudication. The Tribunal found the impugned conditions and the reversal of the amendment unsustainable insofar as they rest on an undetermined premise whether the relevant bill of lading was "non-negotiable" and whether a no-objection or deemed-warehousing permission under ss. 47-49 and s.30 of the Customs Act was required or granted. The first appellate authority erred in deferring duty payment and regularizing retention without record of statutory permission and without first determining its competence and the nature of the bill of lading; those issues are to be decided afresh.
CESTAT allows the appeal, sets aside the impugned order and remands the matter to the first appellate authority for fresh adjudication. The Tribunal found the impugned conditions and the reversal of the amendment unsustainable insofar as they rest on an undetermined premise whether the relevant bill of lading was "non-negotiable" and whether a no-objection or deemed-warehousing permission under ss. 47-49 and s.30 of the Customs Act was required or granted. The first appellate authority erred in deferring duty payment and regularizing retention without record of statutory permission and without first determining its competence and the nature of the bill of lading; those issues are to be decided afresh.
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