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...
Refund denied on the ground that on the date of filing of bill of entry i.e. 21.01.2013 the rate of customs duty was enhanced from 4% to 6% - since the Notification was published and offered for sale on 04.02.2013, the same will be effective from that date only
Refund denied on the ground that on the date of filing of bill of entry i.e. 21.01.2013 the rate of customs duty was enhanced from 4% to 6% - since the Notification was published and offered for sale on 04.02.2013, the same will be effective from that date only
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