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...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Demand of service tax is to be excluded wherever such fabrication activity amounts to manufacture, leading to a structure classifiable under Section 73.08 of the Central Excise Tariff. - AT
Demand of service tax is to be excluded wherever such fabrication activity amounts to manufacture, leading to a structure classifiable under Section 73.08 of the Central Excise Tariff. - AT
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