Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Cargo Handling service - clubbing all the activities undertaken by the appellant under ‘Cargo Handling Service’ and levying service tax under the said category cannot be sustained in law. - AT
Cargo Handling service - clubbing all the activities undertaken by the appellant under ‘Cargo Handling Service’ and levying service tax under the said category cannot be sustained in law. - AT
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