MoF streamlines the process of custom clearance of imports vide Postal Imports Regulations, 2025
Postal Authority can sell/ dispose of any undelivered parcel which has not taken clearance even after 30 days of its arrival.
CustomsAct
Subsequent Notice under Section 28(4) of Customs Act cannot supplement prior notice Under Section 28(1): Delhi High Court
Section 28 of Customs Act, by its very nature posits, in each set of facts and circumstances, the issuance of a SCN either under Section 28(1) or under Section 28(4) of the Act and not under both. Under the circumstances, we are unable to agree that the impugned SCN under section 28(4) of the Act post the issuance of the SCN under Section 28(1) could be termed a “Supplementary Notice”.
Mobile phone unlocking is mere ‘configuration’ for export; Not ‘taken into use’ under Duty Drawback Rules: Delhi High Court
The development of standards in the field of telecommunication which enables usage of mobile phones across countries may be rendered ineffective if such configuration is held to the detriment of the OEM or the traders/exporters.
‘Matters casting financial liabilities or penal consequences cannot be kept pending for years’; Delhi High Court quashes decade long delayed show cause notices
A statutory authority when faced with such a challenge would be obligated to prove that it was either impracticable to proceed or it was constricted by factors beyond its control which prevented it from moving with reasonable expedition.