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...
Refund of service tax paid under a wrong assessee code was treated as a matter of internal departmental adjustment, not a ground to deny substantive refund once the levy had failed. Amounts deposited during investigation were treated as pre-deposit rather than tax recovered from customers, so the bar of unjust enrichment did not apply mechanically. Where collections from members were covered by mutuality and service tax was not leviable, there was no basis to assume passing on of tax incidence. The retained investigation deposit was therefore refundable, and the unpaid balance was directed to be returned with applicable interest.
Refund of service tax paid under a wrong assessee code was treated as a matter of internal departmental adjustment, not a ground to deny substantive refund once the levy had failed. Amounts deposited during investigation were treated as pre-deposit rather than tax recovered from customers, so the bar of unjust enrichment did not apply mechanically. Where collections from members were covered by mutuality and service tax was not leviable, there was no basis to assume passing on of tax incidence. The retained investigation deposit was therefore refundable, and the unpaid balance was directed to be returned with applicable interest.
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