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...
Reassessment u/s 147 - in statement name of the assessee also found mentioned in the list of beneficiaries of bogus accommodation entries - information received by the AO from DGIT(inv.) is tangible incriminating information coming into possession, which has live link with formation of prima facie belief that income of the assessee has escaped assessment - uphold the reopening of the assessment
Reassessment u/s 147 - in statement name of the assessee also found mentioned in the list of beneficiaries of bogus accommodation entries - information received by the AO from DGIT(inv.) is tangible incriminating information coming into possession, which has live link with formation of prima facie belief that income of the assessee has escaped assessment - uphold the reopening of the assessment
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