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...
Forfeiture of amount deposited in the Escrow account - Since the benefit of exemption has been denied and the assessee has duly made the payment by utilization of credit as also accepted by the department, the payment of amount by challan has to be at best considered as ‘deposit’ which cannot be retained by the department and is liable to be refunded back.
Forfeiture of amount deposited in the Escrow account - Since the benefit of exemption has been denied and the assessee has duly made the payment by utilization of credit as also accepted by the department, the payment of amount by challan has to be at best considered as ‘deposit’ which cannot be retained by the department and is liable to be refunded back.
Note: It is a system-generated summary and is for quick reference only.
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