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 quashed assessment order issued against deceased person as nullity. Order made in name of dead person without jurisdiction despite availability of alternate remedy. Exception to alternate remedy rule applies where order is without jurisdiction. Petition disposed off.
HC quashed assessment order issued against deceased person as nullity. Order made in name of dead person without jurisdiction despite availability of alternate remedy. Exception to alternate remedy rule applies where order is without jurisdiction. Petition disposed off.
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