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 ...
Refund of Customs duty paid - valuation - it was legal obligation on the appellant to challenge the order of IGM amendment, if at all they were not satisfied on the issue of valuation - without challenging that order, straightway claiming the refund is clearly pre-mature.
Refund of Customs duty paid - valuation - it was legal obligation on the appellant to challenge the order of IGM amendment, if at all they were not satisfied on the issue of valuation - without challenging that order, straightway claiming the refund is clearly pre-mature.
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