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...
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Applicability of Advance ruling - movement of goods through SEZ when it was not required - the advance ruling pronounced by the authority under Section 28-I shall be binding only on the applicant who had sought it. Therefore, the said advance ruling is not applicable to the present appellants - AT
Applicability of Advance ruling - movement of goods through SEZ when it was not required - the advance ruling pronounced by the authority under Section 28-I shall be binding only on the applicant who had sought it. Therefore, the said advance ruling is not applicable to the present appellants - AT
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