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...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
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Physical and mechanical beneficiation that removes foreign matter and concentrates mineral content was treated as manufacture under Chapter Note 4 to Chapter 26, and the goods were classifiable as concentrates. Despite failure to follow CT-3 and related procedure, duty-free clearances to 100% EOUs could not be denied because the lapse arose from a bona fide belief that the goods were not dutiable, and the law did not require an impossible act. The department also failed to prove that the disputed clearances were not as such supplies, so those sales were excluded from turnover. The extended limitation period was rejected because suppression, clandestine removal, and intent to evade duty were not established in an interpretational dispute, and the demand, interest and penalty were set aside.
Physical and mechanical beneficiation that removes foreign matter and concentrates mineral content was treated as manufacture under Chapter Note 4 to Chapter 26, and the goods were classifiable as concentrates. Despite failure to follow CT-3 and related procedure, duty-free clearances to 100% EOUs could not be denied because the lapse arose from a bona fide belief that the goods were not dutiable, and the law did not require an impossible act. The department also failed to prove that the disputed clearances were not as such supplies, so those sales were excluded from turnover. The extended limitation period was rejected because suppression, clandestine removal, and intent to evade duty were not established in an interpretational dispute, and the demand, interest and penalty were set aside.
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