Stories with the ‘ tag ‘ you searched for "Customs Act"

Customs Act | 'Prohibition Includes Restriction': CESTAT Chennai Holds S.111(d) Covers Both Complete & Partial Restricted Imports
Separate Proceedings Under Customs Act Not Permissible Once CBLR Proceedings Are Initiated: CESTAT Kolkata
Customs | Bills Of Entry Cannot Be Reassessed After Clearance Merely To Claim Refund Based On Later SC Judgment: CESTAT Mumbai
S. 138B Customs Act | Witness Statements Inadmissible Without Cross-Examination Unless Non-Availability Proven: Gujarat High Court
Bombay High Court Restores Registration Of Imported Car, Says RTO Cannot Ignore Customs Settlement Commissions' Findings
S.128A Customs Act | Six-Month Timeline To Decide Appeals Not Mandatory, But Must Apply Where Possible: Delhi High Court
Delhi HC Allows Time-Barred Appeal Against Customs' Confiscation Of Gold, Says Traveller Cannot Be Left Remediless Due To Wrong Legal Advice
Customs Act | 'Goods Already Re-Exported Cannot Be Confiscated': CESTAT Mumbai Sets Aside Absolute Confiscation Order
Customs Act | Electronic Evidence From Unsealed CPU Without Certificate U/S 139C Cannot Form Basis Of Assessment: CESTAT
Differential Duty Paid For Provisional Release Not Pre-Deposit; Refund Interest Payable Only At 6% U/S 27A Customs Act: CESTAT
Customs Act | Excel Sheet Recovered From Assessee's Email Can Be Relied Upon For Valuation Even Without S.138C Certificate: CESTAT
Customs Authorities Lack Jurisdiction To Issue Directions Under GST Law: Madras High Court