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...
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Whether the omission of Section 3A of the Central Excise Act, 1944 by Section 121 of Finance Act, 2001, without any saving clause would affect the proceedings in respect of which decision has already been taken prior to the date of omission? - the issues are answered in favour of the department - HC
Whether the omission of Section 3A of the Central Excise Act, 1944 by Section 121 of Finance Act, 2001, without any saving clause would affect the proceedings in respect of which decision has already been taken prior to the date of omission? - the issues are answered in favour of the department - HC
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