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...
Unexplained cash credit u/s 68 - partnership firm is not liable to justify the source of fund in the hands of the partner - if the AO is not convinced about the creditworthiness of the partner, the inquiry had to be made at the end of the partner and not against the firm
Unexplained cash credit u/s 68 - partnership firm is not liable to justify the source of fund in the hands of the partner - if the AO is not convinced about the creditworthiness of the partner, the inquiry had to be made at the end of the partner and not against the firm
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