Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Refund claim - rejection on the ground that the appellant has availed drawback - the services availed in the course of export, post clearance have not been factored in the All Industry Rates of Drawback and accordingly the same is not relevant for the purpose of refund - AT
Refund claim - rejection on the ground that the appellant has availed drawback - the services availed in the course of export, post clearance have not been factored in the All Industry Rates of Drawback and accordingly the same is not relevant for the purpose of refund - AT
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