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 seized goods - goods were being transported with a valid Transit Declaration Form (TDF) - invoices mentioned Tin numbers, which were found to be non-existent - the direction issued by the Tribunal to release the goods upon deposit of 10% amount of the estimated value in cash or bank guarantee cannot be said to be bad in law. - HC
Release of seized goods - goods were being transported with a valid Transit Declaration Form (TDF) - invoices mentioned Tin numbers, which were found to be non-existent - the direction issued by the Tribunal to release the goods upon deposit of 10% amount of the estimated value in cash or bank guarantee cannot be said to be bad in law. - HC
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