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...
Rebate claims - Procurement of excisable goods duty free - Petitioner entitled to cash refund only of the portion deposited by it by actual credit and for remaining portion, refund by way of credit is appropriate - CGOVT
Rebate claims - Procurement of excisable goods duty free - Petitioner entitled to cash refund only of the portion deposited by it by actual credit and for remaining portion, refund by way of credit is appropriate - CGOVT
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