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...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Classification of imported viewing/smart cards was disputed; CESTAT held classification is a matter of opinion and Videocon's self-assessment under CTI 8523 52 90 was correct, setting aside re classification to CTI 8529 90 90. The Tribunal found no valid basis to invoke extended limitation under section 28(4) and therefore quashed the demand. Statements recorded under section 108 were inadmissible because they were not admitted following section 138B procedure, and consequential confiscation and all penalties (including section 114AA and redemption fine requests) were set aside.
Classification of imported viewing/smart cards was disputed; CESTAT held classification is a matter of opinion and Videocon's self-assessment under CTI 8523 52 90 was correct, setting aside re classification to CTI 8529 90 90. The Tribunal found no valid basis to invoke extended limitation under section 28(4) and therefore quashed the demand. Statements recorded under section 108 were inadmissible because they were not admitted following section 138B procedure, and consequential confiscation and all penalties (including section 114AA and redemption fine requests) were set aside.
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