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...
Exemption from basic customs duty - actual user condition - BCD concession towards import of blades / towers and foundation mounting parts etc. - Parts of wind operated electricity generators - it is alleged that parts of WOEG including blades were first sold by the respondent and thereafter assembled at the customer’s site. - High Court has considered the similar matter and allowed the benefit of exemption - Appeal fo the revenue dismissed - AT
Exemption from basic customs duty - actual user condition - BCD concession towards import of blades / towers and foundation mounting parts etc. - Parts of wind operated electricity generators - it is alleged that parts of WOEG including blades were first sold by the respondent and thereafter assembled at the customer’s site. - High Court has considered the similar matter and allowed the benefit of exemption - Appeal fo the revenue dismissed - AT
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