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...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Licensing pre-existing technical documentation, know-how and a trademark for vehicle manufacture is characterised as a restricted right to use intellectual property, not consulting engineer service. The engineering nature of the material does not convert an independent licence into consultancy where the foreign provider was not engaged to solve a specific problem, provide advice or perform customised assistance; the demand was therefore unsustainable. For the period before section 66A, reverse-charge liability could not be imposed on an Indian service recipient without statutory authority, and reliance on rules beyond the show cause notice was impermissible. The impugned order was set aside with consequential relief.
Licensing pre-existing technical documentation, know-how and a trademark for vehicle manufacture is characterised as a restricted right to use intellectual property, not consulting engineer service. The engineering nature of the material does not convert an independent licence into consultancy where the foreign provider was not engaged to solve a specific problem, provide advice or perform customised assistance; the demand was therefore unsustainable. For the period before section 66A, reverse-charge liability could not be imposed on an Indian service recipient without statutory authority, and reliance on rules beyond the show cause notice was impermissible. The impugned order was set aside with consequential relief.
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