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...
Area based exemption - State of Uttranchal - Non filing of declaration - no returns were filed regarding the goods manufactured and cleared by availing of this exemption - prima facie case is against the assessee - AT
Area based exemption - State of Uttranchal - Non filing of declaration - no returns were filed regarding the goods manufactured and cleared by availing of this exemption - prima facie case is against the assessee - AT
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