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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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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