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...
Imposition of Penalty - benefit of Vishesh Krishi Upaj Yojana - Benifit on the basis of forged bills - for the purpose of Section 114AA movement or existence of goods is not necessary - levy of penalty confirmed - AT
Imposition of Penalty - benefit of Vishesh Krishi Upaj Yojana - Benifit on the basis of forged bills - for the purpose of Section 114AA movement or existence of goods is not necessary - levy of penalty confirmed - AT
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