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...
Assessment u/s 153A - additions in unabated assessments - additions in unabated assessments without any incriminating material found during the course of search u/s 132 - no addition/disallowance was called in assessment year in which no incriminating material was found during the course of search at the premises of the assessee if the time limit of issuance of notice u/s 143(2) stood expired before the date of conducting search u/s 132.
Assessment u/s 153A - additions in unabated assessments - additions in unabated assessments without any incriminating material found during the course of search u/s 132 - no addition/disallowance was called in assessment year in which no incriminating material was found during the course of search at the premises of the assessee if the time limit of issuance of notice u/s 143(2) stood expired before the date of conducting search u/s 132.
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