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...
The AAAR dismissed the appeal and held that import IGST paid via TR-6 challan is not an admissible document for claiming ITC because a TR-6 is a Treasury payment instrument and not a "bill of entry or any similar document" prescribed under the Customs Act or rules; consequently TR-6 (alone or read with SVB orders/letters) cannot support ITC. A re-assessed bill of entry, however, constitutes a prescribed document under r.36(1)(d) and thus may permit ITC, but such availment is governed by the time-bar in s.16(4) CGST, applied to IGST claims by s.20 IGST Act mutatis mutandis. Appeal dismissed.
The AAAR dismissed the appeal and held that import IGST paid via TR-6 challan is not an admissible document for claiming ITC because a TR-6 is a Treasury payment instrument and not a "bill of entry or any similar document" prescribed under the Customs Act or rules; consequently TR-6 (alone or read with SVB orders/letters) cannot support ITC. A re-assessed bill of entry, however, constitutes a prescribed document under r.36(1)(d) and thus may permit ITC, but such availment is governed by the time-bar in s.16(4) CGST, applied to IGST claims by s.20 IGST Act mutatis mutandis. Appeal dismissed.
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