Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
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Seeking provisional release of consignment of apples - import price below the minimum price of apples for import at Rs. 50/- per kg. - these goods are not prohibited goods - it would be correct for the petitioner to contend that the respondents cannot detain the petitioner’s consignment on the basis of the minimum price as fixed by the said notification - thus, there is no reason as to why the petitioner ought not to be permitted to clear the goods. - HC
Seeking provisional release of consignment of apples - import price below the minimum price of apples for import at Rs. 50/- per kg. - these goods are not prohibited goods - it would be correct for the petitioner to contend that the respondents cannot detain the petitioner’s consignment on the basis of the minimum price as fixed by the said notification - thus, there is no reason as to why the petitioner ought not to be permitted to clear the goods. - HC
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