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...
Territorial Jurisdiction - Levy of sales tax - it argued that the KST Act does not extend to territorial waters of India situated adjacent to the landmass of the State of Karnataka - the agreement has been admittedly signed in Mangalore, and the vessel is used in the territorial waters - It makes no difference as the situs of the deemed sale is in Mangalore. Thus, the liability to pay tax under the Act cannot be countenanced.
Territorial Jurisdiction - Levy of sales tax - it argued that the KST Act does not extend to territorial waters of India situated adjacent to the landmass of the State of Karnataka - the agreement has been admittedly signed in Mangalore, and the vessel is used in the territorial waters - It makes no difference as the situs of the deemed sale is in Mangalore. Thus, the liability to pay tax under the Act cannot be countenanced.
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