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...
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Temporary licence as Customs House Agent -Merely because the petitioners were granted with a temporary licence, they cannot seek continuation even after its expiry without achieving the prescribed qualification under the changed Regulations - HC
Temporary licence as Customs House Agent -Merely because the petitioners were granted with a temporary licence, they cannot seek continuation even after its expiry without achieving the prescribed qualification under the changed Regulations - HC
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