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 ...
Unlocking or activating exported mobile phones was held to be only a configuration step to make the phones usable abroad, not taking the goods into use under the drawback rules. In light of the Delhi HC ruling in AIMS Retail Services, and the dismissal of the departmental challenge by the SC, the foundation for alleging misdeclaration and suppression failed. As that legal basis did not survive, confiscation of the exported phones, the redemption fine, and the penalties could not stand. The Tribunal therefore set aside the impugned order and granted consequential relief.
Unlocking or activating exported mobile phones was held to be only a configuration step to make the phones usable abroad, not taking the goods into use under the drawback rules. In light of the Delhi HC ruling in AIMS Retail Services, and the dismissal of the departmental challenge by the SC, the foundation for alleging misdeclaration and suppression failed. As that legal basis did not survive, confiscation of the exported phones, the redemption fine, and the penalties could not stand. The Tribunal therefore set aside the impugned order and granted consequential relief.
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