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...
Refund claim of service tax paid - the appellant is assisting or facilitating their principal to purchase goods from India and no third party is involved which is in nature of Business Support Service and Business Auxiliary Service and specifically excluded from the intermediary service - refund claim cannot be denied by holding that the appellant is providing intermediary service
Refund claim of service tax paid - the appellant is assisting or facilitating their principal to purchase goods from India and no third party is involved which is in nature of Business Support Service and Business Auxiliary Service and specifically excluded from the intermediary service - refund claim cannot be denied by holding that the appellant is providing intermediary service
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