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...
CENVAT Credit - though the tools and moulds purchased by them were continue in use for manufacture of excisable automobile components however same has been shown as sold on record on VAT-able invoice issued - The tribunal held that the appellant is entitled to avail Cenvat credit on the tools and moulds as they were not physically removed from their factory. Therefore, the impugned order demanding central excise duty from the appellant is set aside, and the appeal is allowed.
CENVAT Credit - though the tools and moulds purchased by them were continue in use for manufacture of excisable automobile components however same has been shown as sold on record on VAT-able invoice issued - The tribunal held that the appellant is entitled to avail Cenvat credit on the tools and moulds as they were not physically removed from their factory. Therefore, the impugned order demanding central excise duty from the appellant is set aside, and the appeal is allowed.
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