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...
SSI Exemption - Brand name of other - Inasmuch as the trade marks are yet to be registered, the question of the appellant owning the brand name by virtue of the assignment deed does not arise at all - AT
SSI Exemption - Brand name of other - Inasmuch as the trade marks are yet to be registered, the question of the appellant owning the brand name by virtue of the assignment deed does not arise at all - AT
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