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...
Refund - amount which was credited in the wrong account due to inadvertent mistake - Undoubtedly, it was a mistake which was committed by the consultant of the petitioner and therefore, the third party namely M/s. Meet Textiles had been benefited where the amount had been deposited - The amount once again has gone back to the authority by way of DRC-03 on 09.12.2020, hence, the only way out now for availing the legitimate claim of the petitioner is by depositing the amount in his account which he has mentioned. - HC
Refund - amount which was credited in the wrong account due to inadvertent mistake - Undoubtedly, it was a mistake which was committed by the consultant of the petitioner and therefore, the third party namely M/s. Meet Textiles had been benefited where the amount had been deposited - The amount once again has gone back to the authority by way of DRC-03 on 09.12.2020, hence, the only way out now for availing the legitimate claim of the petitioner is by depositing the amount in his account which he has mentioned. - HC
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