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...
Exemption from service tax - Agricultural Service - service of cold storage of tamarind inner pulp without shell and seeds - In the present case, the product stored is processed by drying the same in the sun and then by beating with wooden sticks to remove the pod and hammered to deseed and destring for extraction of the endocarp/pulp of the Tamarind. This process is not done at farm level. - The Tamarind inner pulp without shell and seeds is not an ‘Agricultural produce’ - therefore the service of cold storage of such tamarind are not exempted - AAR
Exemption from service tax - Agricultural Service - service of cold storage of tamarind inner pulp without shell and seeds - In the present case, the product stored is processed by drying the same in the sun and then by beating with wooden sticks to remove the pod and hammered to deseed and destring for extraction of the endocarp/pulp of the Tamarind. This process is not done at farm level. - The Tamarind inner pulp without shell and seeds is not an ‘Agricultural produce’ - therefore the service of cold storage of such tamarind are not exempted - AAR
Note: It is a system-generated summary and is for quick reference only.