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...
Valuation - Revenue contends that value mentioned in MoA - there was nothing wrong on the part of the appellant to declare that price in the Bill of Entry which is lower than MoA - SC
Valuation - Revenue contends that value mentioned in MoA - there was nothing wrong on the part of the appellant to declare that price in the Bill of Entry which is lower than MoA - SC
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