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...
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This notification amends the previous Notification No. 62/1994-Customs (N.T.) dated 21st November 1994 issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance. It exercises the powers conferred by clause (a) of sub-section (1) of section 7 of the Customs Act, 1962. The amendment adds the customs port of Chhara in the state of Gujarat to the list of ports appointed for unloading imported goods and loading export goods or any class of such goods.
This notification amends the previous Notification No. 62/1994-Customs (N.T.) dated 21st November 1994 issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance. It exercises the powers conferred by clause (a) of sub-section (1) of section 7 of the Customs Act, 1962. The amendment adds the customs port of Chhara in the state of Gujarat to the list of ports appointed for unloading imported goods and loading export goods or any class of such goods.
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