Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
Wet lease arrangements for CNG compressors and related equipment constitute supply of tangible goods service where the supplier installs, operates and maintains the equipment, retaining possession and effective control; customers therefore receive use of equipment rather than a transferable right to use it. Service tax liability applies to the transactions for the relevant periods. Extended limitation may be invoked where contractual terms and applicable provisions identify the service as taxable, and payment of sales tax under a different contractual understanding does not remove service tax liability; suppression concerning a High Court judgment also supported the extended period. A rectification order addressing one show cause notice may merge with the original adjudication order where it forms part of that adjudication and the original findings stand upheld by the High Court.
Wet lease arrangements for CNG compressors and related equipment constitute supply of tangible goods service where the supplier installs, operates and maintains the equipment, retaining possession and effective control; customers therefore receive use of equipment rather than a transferable right to use it. Service tax liability applies to the transactions for the relevant periods. Extended limitation may be invoked where contractual terms and applicable provisions identify the service as taxable, and payment of sales tax under a different contractual understanding does not remove service tax liability; suppression concerning a High Court judgment also supported the extended period. A rectification order addressing one show cause notice may merge with the original adjudication order where it forms part of that adjudication and the original findings stand upheld by the High Court.
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