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...
Misclassification due to suppression of facts – Imposition of penalty – Settlement Commission ought to be aware of ramifications of imposing penalty – Commission failed to apply its mind to this important aspect of matter and court constrained to set aside order passed by Commission to this limited extent - HC
Misclassification due to suppression of facts – Imposition of penalty – Settlement Commission ought to be aware of ramifications of imposing penalty – Commission failed to apply its mind to this important aspect of matter and court constrained to set aside order passed by Commission to this limited extent - HC
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