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...
DTA clearance by SEZ - who is liable to pay duty - the goods got cleared from the SEZ unit of Anita exports and was examined in the DTA wherein some discrepancy were found out, if that be so, the importer of the said goods from DTA is required to discharge the duty, if any, is the law as it is not the case of the Revenue that the importers were non-existent - AT
DTA clearance by SEZ - who is liable to pay duty - the goods got cleared from the SEZ unit of Anita exports and was examined in the DTA wherein some discrepancy were found out, if that be so, the importer of the said goods from DTA is required to discharge the duty, if any, is the law as it is not the case of the Revenue that the importers were non-existent - AT
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