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...
Right to obtain copies of statements recorded u/s 108 of CA - The statements cannot be termed as documents produced in or in the custody of the court, copies of which are liable to be issued under Rule 222 - Hence, discretion is vested with the court to refuse copies, if the documents or proceedings are confidential or strictly judicial in nature. The learned Magistrate having refused to issue copies of the Section 108 statements finding them to be confidential, there are no reason to interfere with the impugned order. - HC
Right to obtain copies of statements recorded u/s 108 of CA - The statements cannot be termed as documents produced in or in the custody of the court, copies of which are liable to be issued under Rule 222 - Hence, discretion is vested with the court to refuse copies, if the documents or proceedings are confidential or strictly judicial in nature. The learned Magistrate having refused to issue copies of the Section 108 statements finding them to be confidential, there are no reason to interfere with the impugned order. - HC
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