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...
Condonation of delay in filing appeal - a prompt decision was taken to prefer an appeal and the communication was sent by the applicant to the advocate making a request to file the appeal against the order of the learned Single Judge but thereafter the appeal was not filed within time and the same was filed with delay of 766 days - It is settled position of law that a party cannot be made to suffer on account of the fault or lapses committed by the advocate. - HC
Condonation of delay in filing appeal - a prompt decision was taken to prefer an appeal and the communication was sent by the applicant to the advocate making a request to file the appeal against the order of the learned Single Judge but thereafter the appeal was not filed within time and the same was filed with delay of 766 days - It is settled position of law that a party cannot be made to suffer on account of the fault or lapses committed by the advocate. - HC
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