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...
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HC permitted petitioner to file statutory appeal u/s 107 of TNGST Act within 30 days. Penalty of 200% of seized goods value imposed u/s 129(1)(a) for transporting goods in contravention of Act. Though petitioner imported goods, mitigating circumstances exist for not imposing full penalty as driver's statement unavailable during seizure. To balance parties' interests, statutory appeal allowed despite penalty imposition being final u/s 129(5).
HC permitted petitioner to file statutory appeal u/s 107 of TNGST Act within 30 days. Penalty of 200% of seized goods value imposed u/s 129(1)(a) for transporting goods in contravention of Act. Though petitioner imported goods, mitigating circumstances exist for not imposing full penalty as driver's statement unavailable during seizure. To balance parties' interests, statutory appeal allowed despite penalty imposition being final u/s 129(5).
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