Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
The GST Appellate Tribunal filing deadline is extended up to 31 July 2026, subject to the statutory filing periods under section 112. For orders communicated before 1 May 2026, appeals may be filed by that date; for orders communicated on or after 1 May 2026, appeals must be filed within three months of communication. For orders passed before 1 February 2026, applications may be filed by that date; for orders passed on or after 1 February 2026, applications must be filed within six months of passing of the order.
The GST Appellate Tribunal filing deadline is extended up to 31 July 2026, subject to the statutory filing periods under section 112. For orders communicated before 1 May 2026, appeals may be filed by that date; for orders communicated on or after 1 May 2026, appeals must be filed within three months of communication. For orders passed before 1 February 2026, applications may be filed by that date; for orders passed on or after 1 February 2026, applications must be filed within six months of passing of the order.
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