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...
HC directs second respondent to issue separate orders for each financial year in tax proceedings. The court mandates individual determinations for FY 2017-2018 through 2023-2024, finding composite orders legally improper. Petitioner is granted one month to file reply for FY 2022-2023 and 2023-2024. The court references precedent establishing requirement of distinct orders under tax regulations. Writ petition disposed of with directive for second respondent to pass appropriate separate orders in compliance with legal principles, ensuring procedural fairness and individual assessment for each financial year.
HC directs second respondent to issue separate orders for each financial year in tax proceedings. The court mandates individual determinations for FY 2017-2018 through 2023-2024, finding composite orders legally improper. Petitioner is granted one month to file reply for FY 2022-2023 and 2023-2024. The court references precedent establishing requirement of distinct orders under tax regulations. Writ petition disposed of with directive for second respondent to pass appropriate separate orders in compliance with legal principles, ensuring procedural fairness and individual assessment for each financial year.
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