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 completed assessment - allegation of defective ‘C’ and ‘H’ forms - The action of the 1st respondent in rejecting the claim of the petitioner for concessional rate of tax / exemption on the ground of declarations being defective and also not returning the ‘C’ and ‘H’ declaration forms to the petitioner to rectify such defects, is highly objectionable and violative of principles of natural justice, resulting in serious prejudice to the petitioner - HC
Reopening of completed assessment - allegation of defective ‘C’ and ‘H’ forms - The action of the 1st respondent in rejecting the claim of the petitioner for concessional rate of tax / exemption on the ground of declarations being defective and also not returning the ‘C’ and ‘H’ declaration forms to the petitioner to rectify such defects, is highly objectionable and violative of principles of natural justice, resulting in serious prejudice to the petitioner - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
