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...
Trade settlement amount - held that the payment was made for any possible loss of future profits. Accordingly, the receipt is in the revenue field..... - AT
Trade settlement amount - held that the payment was made for any possible loss of future profits. Accordingly, the receipt is in the revenue field..... - AT
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