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...
Confiscation of goods – Unaccounted goods - Non-entry of goods in RG-I register – Intention to evade duty - the wire in question is not liable to confiscation for their non-entry in RG-I register. - AT
Confiscation of goods – Unaccounted goods - Non-entry of goods in RG-I register – Intention to evade duty - the wire in question is not liable to confiscation for their non-entry in RG-I register. - AT
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