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...
Interest on refunds of service tax - The appellant's claim is entirely justified having regard to the statutory regime of Section 11 BB of the Central Excise Act, 1944 r.w.s. 83 of the Finance Act, 1994 which expressly makes various provisions of the Central Excise Act applicable in relation to service tax - interest allowable from the expiry of three months from the date of receipt of the application for refund.
Interest on refunds of service tax - The appellant's claim is entirely justified having regard to the statutory regime of Section 11 BB of the Central Excise Act, 1944 r.w.s. 83 of the Finance Act, 1994 which expressly makes various provisions of the Central Excise Act applicable in relation to service tax - interest allowable from the expiry of three months from the date of receipt of the application for refund.
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