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...
Maintainability of appeal to present petition - uploading of appeal on the appropriate portal or not - It appears from the record that the appellant was unaware that it had uploaded its appeal before the Central Portal instead of State Portal of the GST. - The petitioner shall file a fresh appeal and upload the said appeal before the appropriate authority i.e. the State Portal of the GST - Since the matter had been filed before a wrong forum, the delay in filing the appeal shall be condoned. - HC
Maintainability of appeal to present petition - uploading of appeal on the appropriate portal or not - It appears from the record that the appellant was unaware that it had uploaded its appeal before the Central Portal instead of State Portal of the GST. - The petitioner shall file a fresh appeal and upload the said appeal before the appropriate authority i.e. the State Portal of the GST - Since the matter had been filed before a wrong forum, the delay in filing the appeal shall be condoned. - HC
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