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...
Smuggling - Confiscation of Gold - The gold being carried in the present facts and circumstances is neither of commercial quantity nor it was carrying the gold as the carrier - even in the course of investigation admitted that he was carrying gold - it is the case of non declaration, amounting to smuggling - goods allowed to be redeemable on payment of redemption fine
Smuggling - Confiscation of Gold - The gold being carried in the present facts and circumstances is neither of commercial quantity nor it was carrying the gold as the carrier - even in the course of investigation admitted that he was carrying gold - it is the case of non declaration, amounting to smuggling - goods allowed to be redeemable on payment of redemption fine
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