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...
Disallowance of additional depreciation - use of machinery in the actual process of manufacture of food products/sweets/namkeens - items of the assets installed at retail outlets(sweet shops) - retail outlets are not either office promises or residential accommodation in the nature of the guesthouse excluded u/s 32(1)(iia) for the additional depreciation - claim allowed.
Disallowance of additional depreciation - use of machinery in the actual process of manufacture of food products/sweets/namkeens - items of the assets installed at retail outlets(sweet shops) - retail outlets are not either office promises or residential accommodation in the nature of the guesthouse excluded u/s 32(1)(iia) for the additional depreciation - claim allowed.
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