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...
If a party files a refund claim on the ground that he had paid the tax on the basis of billed amount but the same had not been received, the refund can be sanctioned after verifying whether the amount has been received or not. - AT
If a party files a refund claim on the ground that he had paid the tax on the basis of billed amount but the same had not been received, the refund can be sanctioned after verifying whether the amount has been received or not. - AT
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