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...
Penalty u/s 76 of FA - delay in payment of service tax - appellant has been reflecting the tax liability in their ST-3 returns but could not pay up the tax only because they did not receive the payments from their clients within proper time - reasonable cause for the delay in paying the service tax - a fit case for invoking Section 80 of the FA - no penalty
Penalty u/s 76 of FA - delay in payment of service tax - appellant has been reflecting the tax liability in their ST-3 returns but could not pay up the tax only because they did not receive the payments from their clients within proper time - reasonable cause for the delay in paying the service tax - a fit case for invoking Section 80 of the FA - no penalty
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