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...
Release of vehicle - Detained for evasion of VAT under Section 68 - Under Section 68(5), the Deputy Commissioner has the power to release such goods pending assessment on such conditions of depositing tax and penalty or furnishing security as may be found fit - HC
Release of vehicle - Detained for evasion of VAT under Section 68 - Under Section 68(5), the Deputy Commissioner has the power to release such goods pending assessment on such conditions of depositing tax and penalty or furnishing security as may be found fit - HC
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