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...
Section 3(2) of the Foreign Trade (Development and Regulation) Act, 1992 empowers the Central Government to prohibit, restrict or otherwise regulate imports by Gazette order, and section 5 permits amendment of foreign trade policy. On that basis, a notification fixing a Minimum Import Price for roasted areca nut was within statutory competence. The notification was also treated as consistent with the ASEAN and WTO framework because it operated as a non-tariff safeguard for agricultural products, fixed only a trigger price, and did not impose a quantitative import cap. Importers could not avoid the MIP condition by relying on nil-duty eligibility under Notification No. 46/2011.
Section 3(2) of the Foreign Trade (Development and Regulation) Act, 1992 empowers the Central Government to prohibit, restrict or otherwise regulate imports by Gazette order, and section 5 permits amendment of foreign trade policy. On that basis, a notification fixing a Minimum Import Price for roasted areca nut was within statutory competence. The notification was also treated as consistent with the ASEAN and WTO framework because it operated as a non-tariff safeguard for agricultural products, fixed only a trigger price, and did not impose a quantitative import cap. Importers could not avoid the MIP condition by relying on nil-duty eligibility under Notification No. 46/2011.
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