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...
Remuneration paid to director - Since there is no evidence that he has rendered any services to the assessee company, we are of the view that no remuneration can be paid to the assessee only for the simple reason that the Board has passed a resolution in this regard. - AT
Remuneration paid to director - Since there is no evidence that he has rendered any services to the assessee company, we are of the view that no remuneration can be paid to the assessee only for the simple reason that the Board has passed a resolution in this regard. - AT
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