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...
Waiver or exemption provisions require strict compliance with substantive conditions, while substantial compliance may satisfy procedural requirements. Where the full GST liability was paid within the stipulated period but credited under an incorrect tax head because of an uncontroverted clerical error, payment was treated as substantially compliant. The High Court set aside the rejection of the waiver application and remanded it for fresh consideration after a reasonable opportunity, requiring the payment to be credited under the appropriate CGST and SGST heads.
Waiver or exemption provisions require strict compliance with substantive conditions, while substantial compliance may satisfy procedural requirements. Where the full GST liability was paid within the stipulated period but credited under an incorrect tax head because of an uncontroverted clerical error, payment was treated as substantially compliant. The High Court set aside the rejection of the waiver application and remanded it for fresh consideration after a reasonable opportunity, requiring the payment to be credited under the appropriate CGST and SGST heads.
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