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...
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Claim of refund and interest on delayed refund - adjustment of refund with the amount due in another case against which the appeal was pending - It is improper for them to make such adjustment - No question of invoking equitable consideration - refund allowed with interest - AT
Claim of refund and interest on delayed refund - adjustment of refund with the amount due in another case against which the appeal was pending - It is improper for them to make such adjustment - No question of invoking equitable consideration - refund allowed with interest - AT
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