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...
Classification of imported goods - By application of rule 1 of “General Rules of Interpretation of Import Tariff”, classification of the goods is to be done in accordance with the terms of headings and any relative Section or Chapter Notes.
Classification of imported goods - By application of rule 1 of “General Rules of Interpretation of Import Tariff”, classification of the goods is to be done in accordance with the terms of headings and any relative Section or Chapter Notes.
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