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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Classification of service - Services in relation to providing vehicles to associates, in course of its business activities - The Tribunal found that the services related to vehicle sales and incentives did not constitute 'Business Auxiliary Services' as defined under the Finance Act. It reasoned that discounts and incentives are a reduction in purchase price and do not represent consideration for services rendered to the vehicle manufacturers. This was supported by several precedents which established that such incentives are akin to trade discounts and not taxable services.
Classification of service - Services in relation to providing vehicles to associates, in course of its business activities - The Tribunal found that the services related to vehicle sales and incentives did not constitute 'Business Auxiliary Services' as defined under the Finance Act. It reasoned that discounts and incentives are a reduction in purchase price and do not represent consideration for services rendered to the vehicle manufacturers. This was supported by several precedents which established that such incentives are akin to trade discounts and not taxable services.
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