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...
HC dismissed the writ petition as disposed of and directed mandatory enforcement of Notification Nos. 46/2024-25 (30 Dec 2024) and 23/2025-26 (30 Jun 2025) imposing a minimum import price on soda ash. The court recorded that authorities are implementing the notifications and accepted explanations for prior imports cleared below MIP based on bill of lading dates. All Customs authorities, including those at specified major ports and the central Customs administration, are ordered to implement the notifications strictly in letter and spirit. Any Commissionerate or officer permitting imports in contravention of the notifications shall face stringent departmental and legal consequences in accordance with law.
HC dismissed the writ petition as disposed of and directed mandatory enforcement of Notification Nos. 46/2024-25 (30 Dec 2024) and 23/2025-26 (30 Jun 2025) imposing a minimum import price on soda ash. The court recorded that authorities are implementing the notifications and accepted explanations for prior imports cleared below MIP based on bill of lading dates. All Customs authorities, including those at specified major ports and the central Customs administration, are ordered to implement the notifications strictly in letter and spirit. Any Commissionerate or officer permitting imports in contravention of the notifications shall face stringent departmental and legal consequences in accordance with law.
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