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...
Provisional release of seized imported goods was directed on conditional terms because the matter was still at the seizure-memo stage and the request was limited to interim relief. The Court followed earlier writ orders on similar facts and required release subject to payment of the quantified enhanced duty, furnishing of bank guarantee to the extent directed, and maintenance of transaction details if the goods were subsequently supplied after release. Customs was left free to continue adjudication in accordance with law, and the conditional release order was expressly stated not to influence the merits of that adjudication.
Provisional release of seized imported goods was directed on conditional terms because the matter was still at the seizure-memo stage and the request was limited to interim relief. The Court followed earlier writ orders on similar facts and required release subject to payment of the quantified enhanced duty, furnishing of bank guarantee to the extent directed, and maintenance of transaction details if the goods were subsequently supplied after release. Customs was left free to continue adjudication in accordance with law, and the conditional release order was expressly stated not to influence the merits of that adjudication.
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