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 expenses - CIT(A) deleted the addition without giving an opportunity of being heard to AO - CIT (A) has himself verified the bills - he has given a general assumption that expenditure must have been incurred for such transportation - Such doubtful observation of CIT(A) was not needed - Matter restored before the AO
Disallowance of expenses - CIT(A) deleted the addition without giving an opportunity of being heard to AO - CIT (A) has himself verified the bills - he has given a general assumption that expenditure must have been incurred for such transportation - Such doubtful observation of CIT(A) was not needed - Matter restored before the AO
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