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 upheld the search authorization and attachment orders issued by State Tax authorities. The court found that the Commissioner's delegation of powers to the Assistant Commissioner was valid under the order dated 15.01.2018. While not adjudicating on the merits of the provisional attachment, the HC directed the respondent authorities to expeditiously consider any objection application filed by the petitioner within two weeks. The petition was consequently disposed of, with the impugned orders remaining in force and the petitioner granted an opportunity to raise specific objections through proper legal channels.
HC upheld the search authorization and attachment orders issued by State Tax authorities. The court found that the Commissioner's delegation of powers to the Assistant Commissioner was valid under the order dated 15.01.2018. While not adjudicating on the merits of the provisional attachment, the HC directed the respondent authorities to expeditiously consider any objection application filed by the petitioner within two weeks. The petition was consequently disposed of, with the impugned orders remaining in force and the petitioner granted an opportunity to raise specific objections through proper legal channels.
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