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 - export of services - There is no provision in law that payment of service provided by the appellant has to be made by the service recipient for entertaining refund application. - the appellant provided the service and received FIRCs against those service. Therefore, refund claim is admissible to the appellant.
Refund of service tax - export of services - There is no provision in law that payment of service provided by the appellant has to be made by the service recipient for entertaining refund application. - the appellant provided the service and received FIRCs against those service. Therefore, refund claim is admissible to the appellant.
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