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...
Demand of service tax on supply of DSC (Digital Signature Certificate) - The appellant issues DSC as per license issued to them by Controller of Certifying Authorities, Appellants have to follow the procedures prescribed under the Information Technology Act, 2000. - merely because SSLC is issued under voluntary requirement of the customer the same cannot be classified under Information Technology Services.
Demand of service tax on supply of DSC (Digital Signature Certificate) - The appellant issues DSC as per license issued to them by Controller of Certifying Authorities, Appellants have to follow the procedures prescribed under the Information Technology Act, 2000. - merely because SSLC is issued under voluntary requirement of the customer the same cannot be classified under Information Technology Services.
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