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...
Input tax credit cannot be denied solely because a supplier's registration was cancelled retrospectively; the authorities must examine whether the purchaser proved actual receipt of goods through invoices, e-way bills, lorry receipts and similar records. Because that genuineness inquiry was not undertaken and most transactions predated the cancellation order, the assessment orders were set aside and the matter remanded for fresh consideration after giving the petitioner a reasonable opportunity.
Input tax credit cannot be denied solely because a supplier's registration was cancelled retrospectively; the authorities must examine whether the purchaser proved actual receipt of goods through invoices, e-way bills, lorry receipts and similar records. Because that genuineness inquiry was not undertaken and most transactions predated the cancellation order, the assessment orders were set aside and the matter remanded for fresh consideration after giving the petitioner a reasonable opportunity.
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