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...
Review petition dismissed for lack of grounds permissible under law. Court found no mistake or error apparent on record to warrant review of the impugned order passed with consent of parties. Petitioner's reliance on Bombay High Court decision misplaced as it dealt with typographical error. Petition devoid of merit, dismissed on contest without costs. Refusal of refund of ITC upheld, with protection granted earlier for filing appeal before GST Tribunal once constituted, subject to deposit of 20% remaining disputed tax amount.
Review petition dismissed for lack of grounds permissible under law. Court found no mistake or error apparent on record to warrant review of the impugned order passed with consent of parties. Petitioner's reliance on Bombay High Court decision misplaced as it dealt with typographical error. Petition devoid of merit, dismissed on contest without costs. Refusal of refund of ITC upheld, with protection granted earlier for filing appeal before GST Tribunal once constituted, subject to deposit of 20% remaining disputed tax amount.
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