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...
Liability of Service Tax - Failure on the part of the service recipient to pay the amount under the service provider agreement cannot be a reason sufficient enough for non-compliance of the statutory provisions by the service provider. Equally, it also cannot be set up as a defence in the adjudicatory proceedings - The liability to pay the tax in terms of Chapter V and VA of the Finance Act, 1994 rests solely upon the petitioner, being the service provider; - HC
Liability of Service Tax - Failure on the part of the service recipient to pay the amount under the service provider agreement cannot be a reason sufficient enough for non-compliance of the statutory provisions by the service provider. Equally, it also cannot be set up as a defence in the adjudicatory proceedings - The liability to pay the tax in terms of Chapter V and VA of the Finance Act, 1994 rests solely upon the petitioner, being the service provider; - HC
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