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...
CIRP process - Leave encashment amount payable to the applicant shall be treated as part of CIRP cost, or not - The compensation amount of Rs. 25,68,000/- claimed by the Appellant is not payable in terms of the agreement dated 13.02.2019 - Keeping in view the relevant rules and the Agreement dated 13.02.2019, it is held that there is no provision for payment of compensation to the Appellant. - AT
CIRP process - Leave encashment amount payable to the applicant shall be treated as part of CIRP cost, or not - The compensation amount of Rs. 25,68,000/- claimed by the Appellant is not payable in terms of the agreement dated 13.02.2019 - Keeping in view the relevant rules and the Agreement dated 13.02.2019, it is held that there is no provision for payment of compensation to the Appellant. - AT
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