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...
Refund - relevant date - if the demand is dropped, the amount deposited has to be considered as pre-deposit or a deposit the limitation has to be accounted from the date of the adjudication order and not from the date of deposit of the amount - AT
Refund - relevant date - if the demand is dropped, the amount deposited has to be considered as pre-deposit or a deposit the limitation has to be accounted from the date of the adjudication order and not from the date of deposit of the amount - AT
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