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...
Supply or not - activity of depositing the timber by the Appellant to the Government Timber Depot - The Depot officials also give lot numbers to the timber logs according to the classification. It is for this service that the Depot charges ‘supervision charges’. This service rendered is outside the scope of clause 3 of Schedule I and hence the consideration received by the depot in the form of supervisions charges are liable to tax as a supply of service.
Supply or not - activity of depositing the timber by the Appellant to the Government Timber Depot - The Depot officials also give lot numbers to the timber logs according to the classification. It is for this service that the Depot charges ‘supervision charges’. This service rendered is outside the scope of clause 3 of Schedule I and hence the consideration received by the depot in the form of supervisions charges are liable to tax as a supply of service.
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