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...
Non-injurious price in anti-dumping proceedings had to be disclosed with sufficient factual detail before final findings, because the calculation directly affected normal value, injury margin and the recommendation of nil duty. The Tribunal found that the disclosure statement did not explain the methodology or basis of the working, so the exporter could not effectively respond; disclosure after final findings caused prejudice and the nil-duty recommendation was set aside and remitted for fresh determination with reasonable opportunity. On product scope, semi-finished ophthalmic lenses with refractive index above 1.6 were upheld as excluded from the product under consideration because the domestic industry did not actually produce that category and the items were not technically or commercially substitutable.
Non-injurious price in anti-dumping proceedings had to be disclosed with sufficient factual detail before final findings, because the calculation directly affected normal value, injury margin and the recommendation of nil duty. The Tribunal found that the disclosure statement did not explain the methodology or basis of the working, so the exporter could not effectively respond; disclosure after final findings caused prejudice and the nil-duty recommendation was set aside and remitted for fresh determination with reasonable opportunity. On product scope, semi-finished ophthalmic lenses with refractive index above 1.6 were upheld as excluded from the product under consideration because the domestic industry did not actually produce that category and the items were not technically or commercially substitutable.
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