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...
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HC dismissed the writ petition challenging a tax show cause notice, holding that allegations of fraud or misstatement need not precisely mirror statutory language to invoke extended limitation under Section 74. The court found the notice's allegations sufficiently substantive and non-supply of a specific document does not automatically vitiate proceedings. The petitioner retains right to raise substantive arguments in appellate proceedings, with the dismissal focusing on procedural maintainability of the writ petition under Article 226. The court explicitly preserved the petitioner's right to contest merits before the appellate authority.
HC dismissed the writ petition challenging a tax show cause notice, holding that allegations of fraud or misstatement need not precisely mirror statutory language to invoke extended limitation under Section 74. The court found the notice's allegations sufficiently substantive and non-supply of a specific document does not automatically vitiate proceedings. The petitioner retains right to raise substantive arguments in appellate proceedings, with the dismissal focusing on procedural maintainability of the writ petition under Article 226. The court explicitly preserved the petitioner's right to contest merits before the appellate authority.
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