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...
Valuation - inclusion of packing and forwarding charges - The goods are otherwise marketable without packing and the same is done only at the request of the customers. The activity being a post manufacturing activity, the value of such packing material is not includible in the assessable value.
Valuation - inclusion of packing and forwarding charges - The goods are otherwise marketable without packing and the same is done only at the request of the customers. The activity being a post manufacturing activity, the value of such packing material is not includible in the assessable value.
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