Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Valuation of imported goods - enhancement of value - Data taken from the Zuaba Portal and authenticity of the same is not known - Since the data of Zuaba is not authentic, there is no any other evidence to doubt the value declared by the appellant. The department has not discharged the burden in rejecting the declared value. - AT
Valuation of imported goods - enhancement of value - Data taken from the Zuaba Portal and authenticity of the same is not known - Since the data of Zuaba is not authentic, there is no any other evidence to doubt the value declared by the appellant. The department has not discharged the burden in rejecting the declared value. - AT
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