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...
Smuggling - Betel Nuts - goods of Indian Origin or Indonesian origin? - there is no evidence produced by Revenue to establish as to through which route the good were smuggled into India - appeal of the revenue dismissed.
Smuggling - Betel Nuts - goods of Indian Origin or Indonesian origin? - there is no evidence produced by Revenue to establish as to through which route the good were smuggled into India - appeal of the revenue dismissed.
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