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 availed on defective/rejected goods - duty paying documents - while returning the goods, distributors have issued credit notes in the manufacturer favour which also reflect the duty amounts - credit cannot be rejected on the ground that such documents are not proper documents.
CENVAT credit availed on defective/rejected goods - duty paying documents - while returning the goods, distributors have issued credit notes in the manufacturer favour which also reflect the duty amounts - credit cannot be rejected on the ground that such documents are not proper documents.
Note: It is a system-generated summary and is for quick reference only.