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 of service tax paid - unjust enrichment - Tribunal on merit of claim held that no service tax is payable - the adjudicating authority did sanction the refund but it directed the said amount to be deposited in the Consumer Welfare Fund - This is contrary to the consistent view of the Courts/Tribunal that amount deposited during the pendency of adjudication/investigation is in the nature of a deposit and principles of unjust enrichment is not applicable - refund allowed
Refund of service tax paid - unjust enrichment - Tribunal on merit of claim held that no service tax is payable - the adjudicating authority did sanction the refund but it directed the said amount to be deposited in the Consumer Welfare Fund - This is contrary to the consistent view of the Courts/Tribunal that amount deposited during the pendency of adjudication/investigation is in the nature of a deposit and principles of unjust enrichment is not applicable - refund allowed
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