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...
Denial of refund claim - Revenue’ appeal has transgressed even the outermost boundaries of the Show Cause Notice and the Order-in-Original and the Order-in-Appeal taken together and is therefore not sustainable - AT
Denial of refund claim - Revenue’ appeal has transgressed even the outermost boundaries of the Show Cause Notice and the Order-in-Original and the Order-in-Appeal taken together and is therefore not sustainable - AT
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