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...
Timely pronouncement of reserved judgments required release of an indirect-tax writ petition after the Bench could not adhere to stipulated timelines. Applying the principle concerning prompt delivery of reserved decisions, the matter was placed before the regular Bench hearing indirect-tax writ petitions. Interim status quo was directed to continue for four weeks, preserving the parties' existing position pending further hearing.
Timely pronouncement of reserved judgments required release of an indirect-tax writ petition after the Bench could not adhere to stipulated timelines. Applying the principle concerning prompt delivery of reserved decisions, the matter was placed before the regular Bench hearing indirect-tax writ petitions. Interim status quo was directed to continue for four weeks, preserving the parties' existing position pending further hearing.
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