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...
Long-term capital gain exemption u/s 54F denied - appellant utilized entire sale consideration for residential house construction before return filing - failed to establish conditions for exemption - did not deposit unutilized capital gains in specified account before due date, construction not completed within 3 years from sale date, and ownership of more than one property at time of sale not proved - appeal dismissed.
Long-term capital gain exemption u/s 54F denied - appellant utilized entire sale consideration for residential house construction before return filing - failed to establish conditions for exemption - did not deposit unutilized capital gains in specified account before due date, construction not completed within 3 years from sale date, and ownership of more than one property at time of sale not proved - appeal dismissed.
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