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...
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Demand u/s 11A - Extended period of limitation - there was a general practice in the trade to claim the benefit of exemption - Appellants can not be said to have any malafide intention if the same benefit was availed by them which was also being availed by similarly placed manufacturer- AT
Demand u/s 11A - Extended period of limitation - there was a general practice in the trade to claim the benefit of exemption - Appellants can not be said to have any malafide intention if the same benefit was availed by them which was also being availed by similarly placed manufacturer- AT
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