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...
Levy of duty on goods actually imported – Revenue in its show cause stated that quantity of crude oil mentioned in various bills of lading should be basis for payment of duty, and not quantity actually received into shore tanks in India - contention of the revenue rejected - SC
Levy of duty on goods actually imported – Revenue in its show cause stated that quantity of crude oil mentioned in various bills of lading should be basis for payment of duty, and not quantity actually received into shore tanks in India - contention of the revenue rejected - SC
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