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...
Penalty u/s 114 - In the case of loading of container on the vessel and sailing of vessel without obtaining 'Let Export Order', the shipping line alone can be held liable for penalty and not the exporter. - AT
Penalty u/s 114 - In the case of loading of container on the vessel and sailing of vessel without obtaining 'Let Export Order', the shipping line alone can be held liable for penalty and not the exporter. - AT
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