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...
Eligibility to the exemption from Custom Duty - DEEC - Value-based Duty Exemption Entitlement Certificate - the learned CESTAT is correct in its approach by holding that it cannot entrench upon the sample issue particularly when there is no dispute with regard to “other conditions” stipulated in the Exemption Notification issued in connection with the DEEC Scheme. - HC
Eligibility to the exemption from Custom Duty - DEEC - Value-based Duty Exemption Entitlement Certificate - the learned CESTAT is correct in its approach by holding that it cannot entrench upon the sample issue particularly when there is no dispute with regard to “other conditions” stipulated in the Exemption Notification issued in connection with the DEEC Scheme. - HC
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