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...
Liability of tax - Since the appellant is not the service receiver, liability for service tax payment cannot be enforced on them. The position does not change because of the fact that the appellant was earlier discharging such service tax liability as per the authorisation given in their favor by the subsidiary company upto its withdrawal on 27.10.2003 - AT
Liability of tax - Since the appellant is not the service receiver, liability for service tax payment cannot be enforced on them. The position does not change because of the fact that the appellant was earlier discharging such service tax liability as per the authorisation given in their favor by the subsidiary company upto its withdrawal on 27.10.2003 - AT
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