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 ...
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Declaration of Retail Sale Price / Fixation of tariff value - Import of cosmetics products of a weight or measure of 10 gm or 10 ml or less - Insofar as it only fixes the tariff value as the RSP which the importer has to declare to the Customs authorities, no illegality attaches to the said Notification or the subsequent clarification issued by the TRU - HC
Declaration of Retail Sale Price / Fixation of tariff value - Import of cosmetics products of a weight or measure of 10 gm or 10 ml or less - Insofar as it only fixes the tariff value as the RSP which the importer has to declare to the Customs authorities, no illegality attaches to the said Notification or the subsequent clarification issued by the TRU - HC
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