Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Post-decisional hearing deadlines govern continued Customs Broker licence suspension; delayed hearings invalidate continuation without deciding underl...
Video recording in customs proceedings was mandated, with departmental non-compliance excused only after an unconditional apology and caution.
Documented Bhutan exports support IGST refund despite missing shipping bills, while procedural penalties remain unjustified.
SAFTA origin certificates remain valid despite classification mismatches where origin is undisputed and preferential-denial grounds are unproved.
Interest on delayed customs-duty refunds rises to 12 per cent where binding precedent applies, without extending the allowed period.
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Essential character at importation governs LED module classification, placing specifically covered modules under the LED lamp tariff heading.
IGST classification of APIs as drugs supports the specific concessional rate despite import for testing or clinical studies.
Television Set registration compliance under IS 18112:2022 is deferred, extending the compulsory implementation timeline to January 2027.
Single electronic customs bond enables nationwide digital coverage for multiple import, export and warehousing obligations without notarisation.
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Specific allegations in Customs Broker notices are essential; vague notices invalidate disciplinary action and consequential licence sanctions.
Deliberate customs misclassification and wrongful exemption claims justified extended limitation for duty recovery and upheld the demand.
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 ...
Customs exemption exclusions require proof that imported flavour compounds are alcoholic beverage preparations, not reliance on earlier findings.
Customs transaction value rejection based on comparable imports sustained, with penalties for deliberate undervaluation and abetment.
Liberal construction of beneficial drawback schemes requires merits review of delayed Brand Rate applications within the extendable period.
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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