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 ...
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Cancellation of registration of petitioner - The High court concluded that the cancellation order lacked reasoning and application of mind, violating the petitioner's rights under the Constitution. Consequently, the court set aside the original order and directed the petitioner to respond to the show cause notice within three weeks for a fresh decision by the adjudicating authority.
Cancellation of registration of petitioner - The High court concluded that the cancellation order lacked reasoning and application of mind, violating the petitioner's rights under the Constitution. Consequently, the court set aside the original order and directed the petitioner to respond to the show cause notice within three weeks for a fresh decision by the adjudicating authority.
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