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...
Valuation - transaction value - the price being paid by the Oil Marketing Companies (other than BPCL) includes the terminal charges also - price or cost paid to the manufacturer constitutes the assessable value on which Central Excise duty is payable. - AT
Valuation - transaction value - the price being paid by the Oil Marketing Companies (other than BPCL) includes the terminal charges also - price or cost paid to the manufacturer constitutes the assessable value on which Central Excise duty is payable. - AT
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