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...
The HC disposed of a petition concerning refund of Input Tax Credit (ITC) for export of services without tax payment. The petitioner committed to furnish any required materials without delay when requested. The Court expressed confidence that authorities would examine the matter diligently and pass appropriate orders within the timeframe indicated by respondent's counsel. The application was accordingly disposed of without specific directives, relying on the authorities to process the ITC refund claim appropriately.
The HC disposed of a petition concerning refund of Input Tax Credit (ITC) for export of services without tax payment. The petitioner committed to furnish any required materials without delay when requested. The Court expressed confidence that authorities would examine the matter diligently and pass appropriate orders within the timeframe indicated by respondent's counsel. The application was accordingly disposed of without specific directives, relying on the authorities to process the ITC refund claim appropriately.
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