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...
Levy of GST - reverse charge mechanism - supply of service to BCCL in terms of MARC - import of service or not - it is amply clear that the service is being provided by the appellant’s foreign entity. Contrary to any material finding in the order of the Advance Ruling, it is clear beyond doubt that the conditions of import are satisfied in the present case. - The recipient of services (i.e. BCCL) is liable pay service tax and not the appellant - AAAR
Levy of GST - reverse charge mechanism - supply of service to BCCL in terms of MARC - import of service or not - it is amply clear that the service is being provided by the appellant’s foreign entity. Contrary to any material finding in the order of the Advance Ruling, it is clear beyond doubt that the conditions of import are satisfied in the present case. - The recipient of services (i.e. BCCL) is liable pay service tax and not the appellant - AAAR
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