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...
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Undisclosed income - acquittal in the Criminal Proceeding is not automatic deletion of income under the Income Tax Act as both operate in different fields - Appellate Authority should arrive at its own independent findings of fact on the basis of such material.
Undisclosed income - acquittal in the Criminal Proceeding is not automatic deletion of income under the Income Tax Act as both operate in different fields - Appellate Authority should arrive at its own independent findings of fact on the basis of such material.
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