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...
Input tax credit - Purchase of Lift - credit available to Hotel or not - the lift has become part of the building and thus falls under the exclusion from plant and machinery and accordingly, we do not find any reason to interfere with the clear provisions of statute - The ITC of tax paid on Lifts procured and installed in hotel building shall not be available to the applicant as the same is blocked u/s 17 of CGST.
Input tax credit - Purchase of Lift - credit available to Hotel or not - the lift has become part of the building and thus falls under the exclusion from plant and machinery and accordingly, we do not find any reason to interfere with the clear provisions of statute - The ITC of tax paid on Lifts procured and installed in hotel building shall not be available to the applicant as the same is blocked u/s 17 of CGST.
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