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...
Cenvat credit on capital goods – part credit was availed in 1st year - subsequently finished goods exempted - balance credit in subsequent years - right accrued is not deniable unless law abrogates such right, the appellant is entitled to the claim of part of cenvat credit on capital goods - AT
Cenvat credit on capital goods – part credit was availed in 1st year - subsequently finished goods exempted - balance credit in subsequent years - right accrued is not deniable unless law abrogates such right, the appellant is entitled to the claim of part of cenvat credit on capital goods - AT
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