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 ...
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Valuation - Whether the appellant would be eligible for exemption N/N. 12/2003- ST? - The appellant had produced only documents to show that they have purchased materials but nothing to show that they have used the same in execution of the contracts - Matter remanded back.
Valuation - Whether the appellant would be eligible for exemption N/N. 12/2003- ST? - The appellant had produced only documents to show that they have purchased materials but nothing to show that they have used the same in execution of the contracts - Matter remanded back.
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