Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
Imports made under an Advance Authorisation Scheme were treated as not liable to CVD for the intervening period, because the Tribunal followed its earlier ruling in M/s. Vishal Metal Industries and applied the later exemption notification retrospectively to that period where export obligation had been fulfilled. On that basis, the CVD demand was unsustainable, and the consequential confiscation, interest and penalties also could not survive. The impugned order was set aside in full and the appeals were allowed.
Imports made under an Advance Authorisation Scheme were treated as not liable to CVD for the intervening period, because the Tribunal followed its earlier ruling in M/s. Vishal Metal Industries and applied the later exemption notification retrospectively to that period where export obligation had been fulfilled. On that basis, the CVD demand was unsustainable, and the consequential confiscation, interest and penalties also could not survive. The impugned order was set aside in full and the appeals were allowed.
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