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...
Refund claim - excess deposit of service tax - In absence of any specific power conferred under the statue empowering the authorities to condone the delay in late submission of refund application, the refund claim filed beyond the period of one year from the date of payment of service tax will be clearly barred by limitation of time - AT
Refund claim - excess deposit of service tax - In absence of any specific power conferred under the statue empowering the authorities to condone the delay in late submission of refund application, the refund claim filed beyond the period of one year from the date of payment of service tax will be clearly barred by limitation of time - AT
Note: It is a system-generated summary and is for quick reference only.