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...
Levy of service tax - container detention charges - Such charges can at best be called as ‘penal rent’ for retaining the containers beyond the pre-determined period - the amount collected as ‘detention charges’ is not chargeable to service tax
Levy of service tax - container detention charges - Such charges can at best be called as ‘penal rent’ for retaining the containers beyond the pre-determined period - the amount collected as ‘detention charges’ is not chargeable to service tax
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