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...
Non-compliance of pre-deposit - ex-parte order - the material filed by the petitioner was not taken into consideration - the impugned assessment order was an appealable one and petitioner would have been statutorily bound to deposit part of the demanded tax amount as a condition precedent to maintain the appeal - order set aside and remanded with direction to deposit 12.5% of the assessed tax
Non-compliance of pre-deposit - ex-parte order - the material filed by the petitioner was not taken into consideration - the impugned assessment order was an appealable one and petitioner would have been statutorily bound to deposit part of the demanded tax amount as a condition precedent to maintain the appeal - order set aside and remanded with direction to deposit 12.5% of the assessed tax
Note: It is a system-generated summary and is for quick reference only.