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...
Valuation of the goods under Sec. 4A - non-mentioning of correct assessable value as per Notification No.2/05 is clearly a willful mis-statement by the appellants and the extended period under Sec. 11A is clearly invokable - AT
Valuation of the goods under Sec. 4A - non-mentioning of correct assessable value as per Notification No.2/05 is clearly a willful mis-statement by the appellants and the extended period under Sec. 11A is clearly invokable - AT
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