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...
Exemption u/s 11 - alleged violation of certain provisions of Section 13 - Excess salary paid to the trustee - revenue has failed to place on record any comparative chart or any other corroborative evidence to establish that the aforesaid payment was excessive or unreasonable, in any manner.
Exemption u/s 11 - alleged violation of certain provisions of Section 13 - Excess salary paid to the trustee - revenue has failed to place on record any comparative chart or any other corroborative evidence to establish that the aforesaid payment was excessive or unreasonable, in any manner.
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