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...
Advance Authorization scheme - violation of pre-import condition - Permission to claim of refund or input credit - Detailed procedure and directions issued - Implementation of Hon'ble Supreme Court direction in judgment dated 28.04.2023 [UOI and others vs. Cosmo Films Ltd.] - Circular
Advance Authorization scheme - violation of pre-import condition - Permission to claim of refund or input credit - Detailed procedure and directions issued - Implementation of Hon'ble Supreme Court direction in judgment dated 28.04.2023 [UOI and others vs. Cosmo Films Ltd.] - Circular
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