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...
Interest on delayed refund - Section 11B of the CEA, 1944 - the argument of the revenue that neither the adjudicating authority granted interest nor did petitioner seek it at any stage is of no avail - interest allowed - HC
Interest on delayed refund - Section 11B of the CEA, 1944 - the argument of the revenue that neither the adjudicating authority granted interest nor did petitioner seek it at any stage is of no avail - interest allowed - HC
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