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...
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Pizza and sandwiches were held to be cooked foods as per the decision of the High Court - HC has observed that, merely by stating that cooked food is necessarily prepared on gas burner, with aid of oil/ghee and spices, using exclusively fresh ingredients, revenue cannot classify the same as Non-cooked food - Supreme court dismissed the SLP flied by the Revenue.
Pizza and sandwiches were held to be cooked foods as per the decision of the High Court - HC has observed that, merely by stating that cooked food is necessarily prepared on gas burner, with aid of oil/ghee and spices, using exclusively fresh ingredients, revenue cannot classify the same as Non-cooked food - Supreme court dismissed the SLP flied by the Revenue.
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