https://www.taxtmi.com/caselaws?id=264821 Courier clearances claimed under Notification No. 171/93-Cus. require strict verification of compliance with Regulation 13(a) of the Courier Imports and Exports (Clearance) Regulations, 1993, including retention of authorisations, separate assessment of individual items where required, and sample checks on the genuineness of consignees and documents. Where identical proceedings against similarly placed operators have already been remanded for fresh examination on these points, the proper course is to set aside the adjudication and direct de novo consideration with a fair opportunity of hearing. en-us Tue, 01 Sep 2015 00:00:00 +0530 Sat, 03 Oct 2015 11:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264821 Courier clearances claimed under Notification No. 171/93-Cus. require strict verification of compliance with Regulation 13(a) of the Courier Imports and Exports (Clearance) Regulations, 1993, including retention of authorisations, separate assessment of individual items where required, and sample checks on the genuineness of consignees and documents. Where identical proceedings against similarly placed operators have already been remanded for fresh examination on these points, the proper course is to set aside the adjudication and direct de novo consideration with a fair opportunity of hearing. Case-Laws Customs Tue, 01 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264821