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...
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Maintainability of Advance Ruling application - Classification of goods - goods in respect of which supply being, undertaken or proposed to be undertaken, should be existing - In the subject case applicant has submitted that they are proposing to manufacture the impugned product, which are presently not in existence. Thus their application is barred u/s 95 of the CGST Act.
Maintainability of Advance Ruling application - Classification of goods - goods in respect of which supply being, undertaken or proposed to be undertaken, should be existing - In the subject case applicant has submitted that they are proposing to manufacture the impugned product, which are presently not in existence. Thus their application is barred u/s 95 of the CGST Act.
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