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...
Valuation of goods - contemporaneous import prices in the case of the other importers have not been challenged by Revenue - assessable cannot be rejected - AT
Valuation of goods - contemporaneous import prices in the case of the other importers have not been challenged by Revenue - assessable cannot be rejected - AT
Note: It is a system-generated summary and is for quick reference only.