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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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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