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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Valuation of imported goods - various electrical and automobile parts - NIDB data for contemporaneous imports - The Bank attested invoice for supply of the goods is identical to the declared values. Revenue has not brought anything on record to indicate that any additional consideration has been paid by the importer for such goods - the transaction value is required to be accepted. - AT
Valuation of imported goods - various electrical and automobile parts - NIDB data for contemporaneous imports - The Bank attested invoice for supply of the goods is identical to the declared values. Revenue has not brought anything on record to indicate that any additional consideration has been paid by the importer for such goods - the transaction value is required to be accepted. - AT
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