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 of CVD - duty paid pursuant to order of Settlement Commission - finality of order of Settlement Commission cannot be allowed to be disturbed in any manner, much less any indirect gain or duty paid can be allowed to be taken back under the provisions of any other law, including the CE Act and the CCR - Rule 9(1)(b) of the CCR also prohibits the same - credit not allowed
CENVAT Credit of CVD - duty paid pursuant to order of Settlement Commission - finality of order of Settlement Commission cannot be allowed to be disturbed in any manner, much less any indirect gain or duty paid can be allowed to be taken back under the provisions of any other law, including the CE Act and the CCR - Rule 9(1)(b) of the CCR also prohibits the same - credit not allowed
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