https://www.taxtmi.com/caselaws?id=472478 Transit cargo routed through India to Nepal without crossing the customs barrier, being offloaded, or intended for domestic use does not constitute an import into India. Customs prohibitions and seizure powers applicable to importation or attempted importation therefore do not provide a jurisdictional basis for action against such cargo. Origin-based restrictions cannot apply where customs declarations, invoices, certificates of origin, transport documents and destination permits consistently establish Nigerian origin and Nepal as destination. Without verification under the prescribed origin-verification procedure, labels on only some bags cannot displace the official documentary record. en-us Thu, 06 Nov 2025 00:00:00 +0530 Wed, 14 Oct 2026 06:16:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472478 Transit cargo routed through India to Nepal without crossing the customs barrier, being offloaded, or intended for domestic use does not constitute an import into India. Customs prohibitions and seizure powers applicable to importation or attempted importation therefore do not provide a jurisdictional basis for action against such cargo. Origin-based restrictions cannot apply where customs declarations, invoices, certificates of origin, transport documents and destination permits consistently establish Nigerian origin and Nepal as destination. Without verification under the prescribed origin-verification procedure, labels on only some bags cannot displace the official documentary record. Case-Laws Customs Thu, 06 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472478