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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Offer to surrender treated as admission – Inability to produce evidence under Rule 46A of the Rules - the finding returned is based on the facts which were before the CIT(A) - writ petition dismissed - HC
Offer to surrender treated as admission – Inability to produce evidence under Rule 46A of the Rules - the finding returned is based on the facts which were before the CIT(A) - writ petition dismissed - HC
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