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...
Adjustment of excess service tax paid in advance - the intention of paying advance should be made clear immediately after the payment - it can be seen that the said Service Tax has not been paid as advance on his self assessment - Rule 6(1A) is not applicable - benefit of Rule 6(4B) has been allowed by Commissioner (Appeals) - No interference - AT
Adjustment of excess service tax paid in advance - the intention of paying advance should be made clear immediately after the payment - it can be seen that the said Service Tax has not been paid as advance on his self assessment - Rule 6(1A) is not applicable - benefit of Rule 6(4B) has been allowed by Commissioner (Appeals) - No interference - AT
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