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...
Refund claim for the amount of CVD paid - time limitation - Duty was paid under protest or not - The appellant, an importer of silk yarn and silk fabrics, filed a refund claim for CVD paid under protest. The claim was rejected on merits without considering the aspect of finalization of assessment where duty was paid under protest. The Tribunal directed the department to reevaluate the protest lodged by the importer and complete the assessment process within four months, after which the refund claim would be considered.
Refund claim for the amount of CVD paid - time limitation - Duty was paid under protest or not - The appellant, an importer of silk yarn and silk fabrics, filed a refund claim for CVD paid under protest. The claim was rejected on merits without considering the aspect of finalization of assessment where duty was paid under protest. The Tribunal directed the department to reevaluate the protest lodged by the importer and complete the assessment process within four months, after which the refund claim would be considered.
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