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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100% EOU - clearance goods into Domestic Tariff Area (DTA) in excess of 50% of FOB value of exports - DTA clearances permitted by the Development Commissioner by itself will not decide the rate of duty applicable, which the tax authorities have to determine in terms of the applicable notification - AT
100% EOU - clearance goods into Domestic Tariff Area (DTA) in excess of 50% of FOB value of exports - DTA clearances permitted by the Development Commissioner by itself will not decide the rate of duty applicable, which the tax authorities have to determine in terms of the applicable notification - AT
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