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...
Period of Limitation - Refund of CENVAT credit - Relevant date for the purposes of deciding the time limit for consideration of refund claims has to be taken the end of the quarter in which the FIRC is received and not the date of invoice - AT
Period of Limitation - Refund of CENVAT credit - Relevant date for the purposes of deciding the time limit for consideration of refund claims has to be taken the end of the quarter in which the FIRC is received and not the date of invoice - AT
Note: It is a system-generated summary and is for quick reference only.