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...
Protective assessment converted as substantive assessment – when there are two assessments, one on protective basis and other on substantial basis, it is always advisable to adjudicate both the issues simultaneously - AT
Protective assessment converted as substantive assessment – when there are two assessments, one on protective basis and other on substantial basis, it is always advisable to adjudicate both the issues simultaneously - AT
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