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...
Export of goods - when property in the goods passes to the buyer after they have crossed the customs frontier for the purpose of export to a foreign country, the sale is “in the course of export” out of the territory of India. - HC
Export of goods - when property in the goods passes to the buyer after they have crossed the customs frontier for the purpose of export to a foreign country, the sale is “in the course of export” out of the territory of India. - HC
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