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...
Recovery of alleged outstanding dues of unpaid tax amounts - Section 29 of APVAT Act, 2005 - Appeal was dismissed for default due to the petitioner's repeated non-appearance despite being granted several adjournments. - In the interest of justice, the High Court directed the appellate authority to consider and decide the petitioner’s application for restoration within a specified period of six weeks from the date of the court order. Additionally, if the appeal is restored, the authority is instructed to decide the appeal expeditiously.
Recovery of alleged outstanding dues of unpaid tax amounts - Section 29 of APVAT Act, 2005 - Appeal was dismissed for default due to the petitioner's repeated non-appearance despite being granted several adjournments. - In the interest of justice, the High Court directed the appellate authority to consider and decide the petitioner’s application for restoration within a specified period of six weeks from the date of the court order. Additionally, if the appeal is restored, the authority is instructed to decide the appeal expeditiously.
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