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...
Levy of penalty and redemption fine in lieu of confiscation of goods - section 130 of CGST Act - Non receipt of order - such order passed in the Form GST MOV-11, is available now on record at page No.45 of the petition - Since the final order has been passed in the Form GST MOV-11, we relegate the writ applicant to avail the remedy of preferring an appeal under Section 107 of the Act before the appellate authority.
Levy of penalty and redemption fine in lieu of confiscation of goods - section 130 of CGST Act - Non receipt of order - such order passed in the Form GST MOV-11, is available now on record at page No.45 of the petition - Since the final order has been passed in the Form GST MOV-11, we relegate the writ applicant to avail the remedy of preferring an appeal under Section 107 of the Act before the appellate authority.
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