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 ...
Principles of Natural Justice - tribunal merely reproduces the order-in-original, without specifically and independently examining and dealing with diverse contentions - The impugned order suffers on this account - matter restored before the tribunal - HC
Principles of Natural Justice - tribunal merely reproduces the order-in-original, without specifically and independently examining and dealing with diverse contentions - The impugned order suffers on this account - matter restored before the tribunal - HC
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