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...
Denial of the benefit of EPCG license - Import of cars - export obligations - proceedings are pre-mature as HEL is still in possession of the cars and registered the same as tourist vehicle - AT
Denial of the benefit of EPCG license - Import of cars - export obligations - proceedings are pre-mature as HEL is still in possession of the cars and registered the same as tourist vehicle - AT
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