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 ...
Stay of demand for penalty u/s.271(1)(c) - quantum appeal pending - assessee prima-facie having fair chance of win - enforcement for recovery would cause serious loss and damage - demand stayed
Stay of demand for penalty u/s.271(1)(c) - quantum appeal pending - assessee prima-facie having fair chance of win - enforcement for recovery would cause serious loss and damage - demand stayed
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