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...
Appeal to high court - The appeals are filed by the revenue mechanically without application of mind in respect of matters which are already concluded by decisions of this Court and accepted or earlier orders of the Tribunal which are accepted by the revenue. - HC
Appeal to high court - The appeals are filed by the revenue mechanically without application of mind in respect of matters which are already concluded by decisions of this Court and accepted or earlier orders of the Tribunal which are accepted by the revenue. - HC
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