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...
Exemption from duty - building a body or fabrication or mounting or fitting of structure or equipment on a chassis - denial of exemption on the premise that the car carrier trailer manufactured by the appellant is not mounted on the duty paid chassis is not correct - AT
Exemption from duty - building a body or fabrication or mounting or fitting of structure or equipment on a chassis - denial of exemption on the premise that the car carrier trailer manufactured by the appellant is not mounted on the duty paid chassis is not correct - AT
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