Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Classification of service – transport of cargo throughout the world using ships owned/charted by them - liability was based on the place of residence of the recipient of service and not based on the place of performance of service - taxable as business auxiliary service (BAS) - prima facie case against the assessee - AT
Classification of service – transport of cargo throughout the world using ships owned/charted by them - liability was based on the place of residence of the recipient of service and not based on the place of performance of service - taxable as business auxiliary service (BAS) - prima facie case against the assessee - AT
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