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...
Cancellation of GST registration of petitioner - time limitation - Non-application of mind - The reason for not being able to reply to the show cause notice in time has been sufficiently explained by the petitioner - it would serve the ends of justice in the event the petitioner is provided a fresh opportunity to respond to the show cause notice. - HC
Cancellation of GST registration of petitioner - time limitation - Non-application of mind - The reason for not being able to reply to the show cause notice in time has been sufficiently explained by the petitioner - it would serve the ends of justice in the event the petitioner is provided a fresh opportunity to respond to the show cause notice. - HC
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