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...
Sufficient cause limits late filing fees where supplementary cargo declarations reflect genuine bulk measurement and moisture variations
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Duty-free EOU input destruction under intimation attracts no duty; clarificatory amendments apply retrospectively and penalties fail absent suppressio...
Principal function test classifies interactive smart display as a monitor, with its dedicated floor stand classified as apparatus-specific equipment
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Prior court decision bars advance ruling on settled classification, and partial rejection prevents separate consideration of related exemption claims
Statutory admission screening limits respondent intervention, deferring maintainability and jurisdiction objections to the post-admission hearing.
Anti-dumping duty duration extended for Arylides imports from China, keeping the existing customs protection in force until January 2027.
Customs exemption period extension allows additional time for event-related imported goods on sufficient cause being shown in individual cases.
Provisional release of seized imported goods ordered subject to duty payment, bank guarantee, and independent adjudication
Improper export penalties fail absent corroborated involvement in misdeclaration, false documents, or prior notice for residual penalty.
Specific tariff heading for quick lime prevails over general chemical heading; reclassification under a competing entry fails.
Post-export shipping bill amendments to change scheme codes can proceed when circular-based time limits lack legal force.
Section 49 storage facility streamlined for uncleared imported goods, with prompt intimation, verified waiver certificates, and reasoned refusals.
Unjust enrichment does not bar customs refund on finalisation of provisional assessment; excess duty was refundable.
Show cause notice and director liability barred customs penalties where no hearing and no evidence of personal involvement.
Independent examination in customs broker licensing: revocation set aside where authority merely adopted inquiry findings
Maintainability of advance ruling applications and NIL AIDC on FTA imports upheld despite partial BCD relief.
TaxTMI 
TaxTMI 
of 77 
