Food-safety sampling requires FSSAI authorisation, while Customs retains separate powers for revenue, classification and import-compliance purposes.
Restoration jurisdiction permits rehearing after default but cannot decide maintainability or replace the earlier dismissal order.
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
Strict construction of textile duty exemptions excludes omitted schedule entries, while disclosed import claims cannot trigger extended limitation.
Certificate of Origin verification procedures governed preferential customs exemption, rendering denial of treaty benefits and consequential penalty u...
In rem liability of a conveyance survives absent owner penalty, while driver penalty for diversion of smuggled goods stands.
All-industry duty drawback rates for specified gold and silver jewellery exports are revised through amendments to the drawback schedule.
Customs tariff values revised for edible oils, brass scrap, gold and silver, while areca nut valuation remains unchanged.
India-UK CETA tariff concessions introduce preferential customs treatment, origin verification, and quota-based rates for specified United Kingdom imp...
Accredited export test reports must be considered without mandatory CRCL referral where no risk-based intervention or intelligence exists.
Customs non-declaration findings withstand review where contemporaneous evidence corroborates a retracted statement and no perversity is shown.
Customs transaction value cannot be rejected on NIDB data alone without reasonable doubt and genuinely comparable imports.
Consequential refund claims for illegally collected export duty survive limitation and unjust enrichment where the ultimate buyer bore the burden.
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Reasonable-time limits on duty drawback recovery bar unexplained delayed proceedings where fraud or suppression is not alleged.
Specific LCD tariff classification prevails over end-use based controller classification, requiring fresh determination under Chapter 90.
Provisional release for re-export remains available pending unresolved classification, despite alleged import restrictions on seized goods.
Strict construction of customs exemptions denies ELISA-kit duty concession to separately imported QFT Tube components.
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
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