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...
Waiver of interest u/s 220(2) – all the three conditions were to some extent satisfied, and the refusal of CCIT to grant reduction in interest is not justified - partial relief granted - HC
Waiver of interest u/s 220(2) – all the three conditions were to some extent satisfied, and the refusal of CCIT to grant reduction in interest is not justified - partial relief granted - HC
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