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...
Benefit of CVD @ 8% - denial of benefit on the ground that imported goods has not suffered duty of excise and credit has not been availed - The Hon’ble Apex Court opined that the benefit of notification cannot be denied if the condition is such that it is practically impossible to satisfy the condition - The decision of the Apex Court in the case of SRF Ltd. would be applicable. - AT
Benefit of CVD @ 8% - denial of benefit on the ground that imported goods has not suffered duty of excise and credit has not been availed - The Hon’ble Apex Court opined that the benefit of notification cannot be denied if the condition is such that it is practically impossible to satisfy the condition - The decision of the Apex Court in the case of SRF Ltd. would be applicable. - AT
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