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...
Classification of services - supply of Ready-mix Concrete (RMC) - Commercial or Industrial Construction Service or not - In view of the Hon’ble Apex Court judgment in the case of L&T, the appellant’s activity of sale and pumping of RMC would necessarily fall under “Works Contract Service” - sale of RMC does not involve any service angle in spite of the fact that the appellants are pumping the RMC to the desired floor at the request of the customers. - Demand set aside - AT
Classification of services - supply of Ready-mix Concrete (RMC) - Commercial or Industrial Construction Service or not - In view of the Hon’ble Apex Court judgment in the case of L&T, the appellant’s activity of sale and pumping of RMC would necessarily fall under “Works Contract Service” - sale of RMC does not involve any service angle in spite of the fact that the appellants are pumping the RMC to the desired floor at the request of the customers. - Demand set aside - AT
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