Electronic certificates of origin enable preferential tariffs under the India-New Zealand FTA when format, verification, and filing requirements are m...
Customs approval for liquid cargo exports extends designated jetty operations while existing boarding station and customs area limits remain unchanged...
Mandatory compliance document verification now conditions out-of-charge clearance for imported cosmetics, drugs, and medical devices through PGA-facil...
Double taxation of turnover requires holistic verification across separately registered units and permits limited rectification of overlapping assessm...
HC held that samples of Distillate Fuel Oil were drawn in violation of mandatory Section 144 of the Customs Act, 1962, as they were collected in the absence of the owner/importer and without any alternative statutory or administrative authority permitting such procedure. The Department's inconsistent treatment of samples drawn at different locations was rejected as untenable. As the initial sampling was de hors Section 144, the subsequent laboratory test report could not lawfully form the basis for seizure. The seizure memo issued by DRI authorities was declared illegal and quashed. Consequently, the petition filed by the importing company was allowed.
HC held that samples of Distillate Fuel Oil were drawn in violation of mandatory Section 144 of the Customs Act, 1962, as they were collected in the absence of the owner/importer and without any alternative statutory or administrative authority permitting such procedure. The Department's inconsistent treatment of samples drawn at different locations was rejected as untenable. As the initial sampling was de hors Section 144, the subsequent laboratory test report could not lawfully form the basis for seizure. The seizure memo issued by DRI authorities was declared illegal and quashed. Consequently, the petition filed by the importing company was allowed.
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