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...
Works Contract - Composition Scheme - applicability of Sections 3, 4 and 5 of the CST Act - the concept of subsequent sale was not relevant in the present case inasmuch as it was the assessee's clear and consistent case that it had imported the disputed goods for execution of the civil works contract and clearly fell under Rule 9(1) (b) of the UP VAT Rules - Composition allowed
Works Contract - Composition Scheme - applicability of Sections 3, 4 and 5 of the CST Act - the concept of subsequent sale was not relevant in the present case inasmuch as it was the assessee's clear and consistent case that it had imported the disputed goods for execution of the civil works contract and clearly fell under Rule 9(1) (b) of the UP VAT Rules - Composition allowed
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