Upon review, the High Court found that the advance ruling misinterpreted the law by imposing tax on goods that were clearly exempt. The court observed that the 2004 notification, published in the ...

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that two or more bills of entry or shipping bills cannot be taken together and assessed.

Ultimately, the first rule of thumb is to do no harm in the pursuit of family reunification and avoid making guilt or shame ...