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...
Refund of SAD - Import of E-bikes in CKD condition - respondents are entitled to refund of ACD paid by them at the time of import of the goods when subsequently they were sold as E-bikes and upon discharge of VAT - AT
Refund of SAD - Import of E-bikes in CKD condition - respondents are entitled to refund of ACD paid by them at the time of import of the goods when subsequently they were sold as E-bikes and upon discharge of VAT - AT
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