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...
Best-judgment assessment of security agency service value must rest on actual, verifiable records and a rational nexus to services and consideration, rather than assumed growth or earlier peak turnover; unsupported demands require fresh determination. Receipts must be examined transaction-wise to exclude legally exempt, non-taxable and genuine reimbursable amounts, subject after amendment to pure-agent conditions. Export and SEZ exemptions require examination of transactional evidence, not rejection solely for missing documents. CENVAT credit cannot be denied merely because salary expenditure predominates; admissibility requires record-based verification. Extended limitation requires deliberate evasion and is unavailable for disclosed audited records, subject in any event to the five-year outer limit. Parallel proceedings must not produce duplicate demand or recovery; remand must exclude transactions already determined.
Best-judgment assessment of security agency service value must rest on actual, verifiable records and a rational nexus to services and consideration, rather than assumed growth or earlier peak turnover; unsupported demands require fresh determination. Receipts must be examined transaction-wise to exclude legally exempt, non-taxable and genuine reimbursable amounts, subject after amendment to pure-agent conditions. Export and SEZ exemptions require examination of transactional evidence, not rejection solely for missing documents. CENVAT credit cannot be denied merely because salary expenditure predominates; admissibility requires record-based verification. Extended limitation requires deliberate evasion and is unavailable for disclosed audited records, subject in any event to the five-year outer limit. Parallel proceedings must not produce duplicate demand or recovery; remand must exclude transactions already determined.
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