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...
CENVAT credit - Reversal of 50% of credit as required in the case of Banking and other Financial Services - appellant will not fall within the category of ‘Banking Company’ since they are primarily engaged in the manufacture of iron steel items.
CENVAT credit - Reversal of 50% of credit as required in the case of Banking and other Financial Services - appellant will not fall within the category of ‘Banking Company’ since they are primarily engaged in the manufacture of iron steel items.
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