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...
Rule 2(a) of the General Rules applies only where incomplete or unfinished goods have the essential character of the complete article. The department relied on a Chartered Engineer's report to treat imported mobile phone parts as complete phones, but that report stated the goods were received in disassembled or unassembled condition and still required battery, camera, software and further testing before they could function as complete mobile phones. The later clarification did not conclusively establish communication functionality without approved laboratory testing. The Tribunal held that the department failed to discharge the burden of proving reclassification, so the tariff shift to CTI 8517 14 00/8517 12 19 was unsustainable and the duty, interest, penalty and confiscation were set aside.
Rule 2(a) of the General Rules applies only where incomplete or unfinished goods have the essential character of the complete article. The department relied on a Chartered Engineer's report to treat imported mobile phone parts as complete phones, but that report stated the goods were received in disassembled or unassembled condition and still required battery, camera, software and further testing before they could function as complete mobile phones. The later clarification did not conclusively establish communication functionality without approved laboratory testing. The Tribunal held that the department failed to discharge the burden of proving reclassification, so the tariff shift to CTI 8517 14 00/8517 12 19 was unsustainable and the duty, interest, penalty and confiscation were set aside.
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