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...
Reverse Charge Mechanism - appellants had made remittances in foreign currency - Revenue could not make out the case that the remittances were for the purpose of receiving any services from foreign country - on the said remittances service tax was not leviable.
Reverse Charge Mechanism - appellants had made remittances in foreign currency - Revenue could not make out the case that the remittances were for the purpose of receiving any services from foreign country - on the said remittances service tax was not leviable.
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