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 IGST on the goods sold by Duty free shops (DFS) - goods sold to passengers DFS are not cleared for home consumption nor for removal to another warehouse or otherwise provided in the Customs Act, 1962 and hence the goods are cleared without payment of duty only for export u/s 69 of the Customs Act under an invoice which is also deemed to be a shipping bill - no IGST is payable
Levy of IGST on the goods sold by Duty free shops (DFS) - goods sold to passengers DFS are not cleared for home consumption nor for removal to another warehouse or otherwise provided in the Customs Act, 1962 and hence the goods are cleared without payment of duty only for export u/s 69 of the Customs Act under an invoice which is also deemed to be a shipping bill - no IGST is payable
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
