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 ...
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HC granted relief in goods detention case, directing respondents to release detained conveyance and goods upon petitioner depositing 25% of goods value (Rs. 2,56,965) and furnishing bank guarantee for 75% (Rs. 7,70,895), along with executing a personal bond for remaining demand. The court's decision was based on petitioner's specific submissions and aligned with precedential judicial interpretation, effectively resolving the dispute by imposing conditional release mechanisms that balance statutory compliance and procedural fairness.
HC granted relief in goods detention case, directing respondents to release detained conveyance and goods upon petitioner depositing 25% of goods value (Rs. 2,56,965) and furnishing bank guarantee for 75% (Rs. 7,70,895), along with executing a personal bond for remaining demand. The court's decision was based on petitioner's specific submissions and aligned with precedential judicial interpretation, effectively resolving the dispute by imposing conditional release mechanisms that balance statutory compliance and procedural fairness.
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