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...
Merely because IE code was not there, to treat the said goods as ‘prohibited’ would be only on a technical ground and could not be treated as a prohibition in the real sense of the term. - AT
Merely because IE code was not there, to treat the said goods as ‘prohibited’ would be only on a technical ground and could not be treated as a prohibition in the real sense of the term. - AT
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