Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Ent...
Way Leave Permissions cannot be retrospectively revived through insolvency plans, and affected infrastructure holders require safety review and hearin...
Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
State GST authorities cannot detain or seize goods merely passing through their territory during inter-State transit where the goods are destined for another State. The territorial power to detain and seize does not extend to goods moving from Delhi to West Bengal solely because they transit Uttar Pradesh. On that basis, the appellate order upholding detention was quashed, the goods were directed to be released, and any amount deposited was directed to be refunded.
State GST authorities cannot detain or seize goods merely passing through their territory during inter-State transit where the goods are destined for another State. The territorial power to detain and seize does not extend to goods moving from Delhi to West Bengal solely because they transit Uttar Pradesh. On that basis, the appellate order upholding detention was quashed, the goods were directed to be released, and any amount deposited was directed to be refunded.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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