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...
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Failure to furnish verification reports and to grant an opportunity to address them breaches the principles of natural justice; where verification reports influenced an adjudicatory order, the affected party must receive copies and a fresh hearing before conclusions are drawn. The note emphasises that adjudicators must conduct complete verification of records, including invoices and transitional input tax credit entries, and that a hurried, post-facto opinion formed without providing verification material to the party is impermissible. Operative effect recommended: set aside the impugned order and remit for de novo consideration with production of verification reports and an opportunity to rectify TRAN-1/TRAN-2 entries.
Failure to furnish verification reports and to grant an opportunity to address them breaches the principles of natural justice; where verification reports influenced an adjudicatory order, the affected party must receive copies and a fresh hearing before conclusions are drawn. The note emphasises that adjudicators must conduct complete verification of records, including invoices and transitional input tax credit entries, and that a hurried, post-facto opinion formed without providing verification material to the party is impermissible. Operative effect recommended: set aside the impugned order and remit for de novo consideration with production of verification reports and an opportunity to rectify TRAN-1/TRAN-2 entries.
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