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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Impugned assessment order violated principles of natural justice as petitioner was not provided further opportunity after show cause notice nine months prior. Petitioner's reply did not address show cause notice. Tax demand confirmed without hearing petitioner. Order set aside, matter remanded for reconsideration on condition petitioner remits 10% of disputed tax demand within two weeks and submits reply to show cause notice. Petition disposed of.
Impugned assessment order violated principles of natural justice as petitioner was not provided further opportunity after show cause notice nine months prior. Petitioner's reply did not address show cause notice. Tax demand confirmed without hearing petitioner. Order set aside, matter remanded for reconsideration on condition petitioner remits 10% of disputed tax demand within two weeks and submits reply to show cause notice. Petition disposed of.
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