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...
Profiteering - Courier Service - increase in the courier charges rate from ₹ 69.50/- to ₹ 80/- - There was no reduction in the rate of tax on supply of “Courier Service” instead there was increase in the rate of tax from 15% in pre-GST regime to 18% in post-GST regime - provisions of Section 171 of CGST Act, 2017 can not be invoked - no Profiteering
Profiteering - Courier Service - increase in the courier charges rate from ₹ 69.50/- to ₹ 80/- - There was no reduction in the rate of tax on supply of “Courier Service” instead there was increase in the rate of tax from 15% in pre-GST regime to 18% in post-GST regime - provisions of Section 171 of CGST Act, 2017 can not be invoked - no Profiteering
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