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...
Input tax credit - Seeking withdrawal of negative block of the electronic credit ledger of the Petitioners as visible from the extract of credit ledger - scope and applicability of Rule 86A - If credit balance is available, then the authority may, for reasons to be recorded in writing, not allow the debit of amount equivalent to such credit - there is no power of negative block for credit to be availed in future. The writ applicants are also entitled to the refund of ₹ 20 Lakh deposited by them to enable them to file their return. - HC
Input tax credit - Seeking withdrawal of negative block of the electronic credit ledger of the Petitioners as visible from the extract of credit ledger - scope and applicability of Rule 86A - If credit balance is available, then the authority may, for reasons to be recorded in writing, not allow the debit of amount equivalent to such credit - there is no power of negative block for credit to be availed in future. The writ applicants are also entitled to the refund of ₹ 20 Lakh deposited by them to enable them to file their return. - HC
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