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...
Reopening of assessment - the proceeding u/s 153C was initiated against the assessee and on the same day the proceeding was dropped and notice u/s 148 was issued which was unjustifiable. Assessment order is not liable to be sustainable in the eyes of law, hence, we set aside the same
Reopening of assessment - the proceeding u/s 153C was initiated against the assessee and on the same day the proceeding was dropped and notice u/s 148 was issued which was unjustifiable. Assessment order is not liable to be sustainable in the eyes of law, hence, we set aside the same
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