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...
When it stands established that the visits of the actors, celebrities and VIPs to the matches staged by the assessee was a part of the business strategy of the assessee to generate more revenues, therefore, what quality of security cover was required to be provided to the aforesaid persons remained within the exclusive realm of the wisdom of the assessee and the A.O could not guide him as to the nature of the security cover - AT
When it stands established that the visits of the actors, celebrities and VIPs to the matches staged by the assessee was a part of the business strategy of the assessee to generate more revenues, therefore, what quality of security cover was required to be provided to the aforesaid persons remained within the exclusive realm of the wisdom of the assessee and the A.O could not guide him as to the nature of the security cover - AT
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