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...
Levy of GST - food supplied to SEZ area to employees of company - employees can neither be treated as SEZ developer nor as SEZ unit - Benefit of Zero rated supply not available.
Levy of GST - food supplied to SEZ area to employees of company - employees can neither be treated as SEZ developer nor as SEZ unit - Benefit of Zero rated supply not available.
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