Statutory return of seized goods depends on timely notice, while disputed oral notice compliance requires adjudication on evidence.
Oral show-cause notices under customs law can preclude automatic release where their validity requires factual determination.
Oral show-cause notice under customs law can preclude automatic release of detained gold pending factual adjudication.
Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
AIFTA dispute resolution cannot bar customs recovery proceedings where treaty mechanisms remain unincorporated into municipal law.
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Tariff value revision sets customs valuation benchmarks for edible oils, brass scrap, gold, silver and areca nut imports.
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
FSSAI food-conformity clearance limits customs reclassification and supports release without bank guarantee, pending fresh certification before sale.
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Interest on refunded investigation deposits runs from voluntary payment until refund, despite prompt refund-claim sanction.
AIFTA origin verification failures prevent preferential tariff denial and extended limitation for alleged certificate fraud.
Related-party customs valuation requires objective doubt, while royalties not conditional on imported goods' sale remain excluded.
Specific drugs-and-medicines classification gives eligible bulk drugs and APIs concessional IGST treatment despite chemical tariff classification.
Specific drug-rate entry covers imported APIs and bulk drugs, overriding general chemical chapter entries for concessional IGST treatment.
Technical expert evidence in customs classification must receive reasoned evaluation; denial of concession was quashed and remanded.
Burden of proof for reclassification prevents lead-bearing powder from being treated as lead waste and scrap without conclusive scientific evidence.
IGST payment on converted raw sugar imports requires bill-of-entry reassessment, Customs EDI payment, and GSTN-linked credit processing.
Reasonable Time for Drawback Recovery invalidates delayed recovery and bank-account attachment where fraud or suppression is not alleged.
Customs reclassification requires technical evidence; unsupported rejection of mixed-fibre fabric classification cannot sustain duty, interest or pena...
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