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...
CENVAT Credit - Capital goods - Only because at the time of issuing the invoices by the suppliers / provider the Maruti Show room & Workshop were not registered and invoices were addressed to the appellant s temporary administration office, the appellants cannot be denied the benefit of the Credit - AT
CENVAT Credit - Capital goods - Only because at the time of issuing the invoices by the suppliers / provider the Maruti Show room & Workshop were not registered and invoices were addressed to the appellant s temporary administration office, the appellants cannot be denied the benefit of the Credit - AT
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