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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CENVAT credit - input services - The department has not adduced any evidence to the effect that such cost was incurred by employees or any other person. By merely stating that the appellant has not incurred the charges for the said services the department cannot deny the credit - AT
CENVAT credit - input services - The department has not adduced any evidence to the effect that such cost was incurred by employees or any other person. By merely stating that the appellant has not incurred the charges for the said services the department cannot deny the credit - AT
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