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...
Re-export of seized imported goods was permitted pending adjudication because the Court declined to examine alleged misclassification or misdeclaration and proceeded on the undisputed position that the goods had remained in custody for a prolonged period, samples had already been drawn, and continued seizure would serve no useful purpose. The permission was made conditional on the petitioner executing a bond for the differential duty payable and furnishing a bank guarantee equivalent to 5% of the re-determined value. The writ petition was disposed of on that basis, with the respondents directed to allow re-export subject to those safeguards.
Re-export of seized imported goods was permitted pending adjudication because the Court declined to examine alleged misclassification or misdeclaration and proceeded on the undisputed position that the goods had remained in custody for a prolonged period, samples had already been drawn, and continued seizure would serve no useful purpose. The permission was made conditional on the petitioner executing a bond for the differential duty payable and furnishing a bank guarantee equivalent to 5% of the re-determined value. The writ petition was disposed of on that basis, with the respondents directed to allow re-export subject to those safeguards.
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