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...
Every application for refund of excess duty has to be considered within a period of three months and the refund should be made within that period and if no such refund is made, the applicant/assessee is entitled to get interest from the date of filing application - HC
Every application for refund of excess duty has to be considered within a period of three months and the refund should be made within that period and if no such refund is made, the applicant/assessee is entitled to get interest from the date of filing application - HC
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