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...
A quasi-judicial tribunal must give a reasoned, speaking order that links the controversy to its conclusion. A summary rejection of a stay application in a smuggling matter was held unsustainable because it did not address the Revenue's case on disputed procurement documents or the statutory presumption and reversal of burden under Section 123 of the Customs Act for foreign-origin gold. The cryptic disposal was treated as non-application of mind. The impugned order was set aside and the matter remanded for fresh consideration of the stay application and appeal after hearing both sides, with interim protection continuing in favour of the Department until a fresh decision.
A quasi-judicial tribunal must give a reasoned, speaking order that links the controversy to its conclusion. A summary rejection of a stay application in a smuggling matter was held unsustainable because it did not address the Revenue's case on disputed procurement documents or the statutory presumption and reversal of burden under Section 123 of the Customs Act for foreign-origin gold. The cryptic disposal was treated as non-application of mind. The impugned order was set aside and the matter remanded for fresh consideration of the stay application and appeal after hearing both sides, with interim protection continuing in favour of the Department until a fresh decision.
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