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 denied interim relief in tax search and seizure matter. The court noted significant procedural delays, with petitioner approaching court 8 months after July 2024 search operations. Only a preliminary DRC 1A notice was issued, with no show cause notice yet served. Given the current stage of proceedings, no interim order was granted. The matter was scheduled for June 2025 monthly list, with petitioner permitted to make future applications if warranted. Respondents' actions will be subject to final writ petition outcome.
HC denied interim relief in tax search and seizure matter. The court noted significant procedural delays, with petitioner approaching court 8 months after July 2024 search operations. Only a preliminary DRC 1A notice was issued, with no show cause notice yet served. Given the current stage of proceedings, no interim order was granted. The matter was scheduled for June 2025 monthly list, with petitioner permitted to make future applications if warranted. Respondents' actions will be subject to final writ petition outcome.
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