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...
Evasion of tax - demand based on the defect noted in the Delivery Note - entries contained in the books of account, which could have made after the interception cannot be accepted as a clear proof - Since the best evidence was suppressed i.e the Delivery Note Book, which would indicate that it was drawn in triplicate, even though double sided carbon was not used - order cannot be term as illegal, erroneous or improper
Evasion of tax - demand based on the defect noted in the Delivery Note - entries contained in the books of account, which could have made after the interception cannot be accepted as a clear proof - Since the best evidence was suppressed i.e the Delivery Note Book, which would indicate that it was drawn in triplicate, even though double sided carbon was not used - order cannot be term as illegal, erroneous or improper
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