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...
Classification of goods - rate of tax - gunny bags sold along with rice to Food Corporation of India - taxable @4% or @8%? - Factually, since it has been shown by the Department, on perusing the books of account of the Petitioner that the new gunny bags were separately sold and paid for by the FCI, the question framed by this Court is required to be answered in favour of the Department by holding that in the facts and circumstances of the case, the gunny bags sold along with the rice to the FCI is exigible to tax @ 8% as held by the Tribunal. - HC
Classification of goods - rate of tax - gunny bags sold along with rice to Food Corporation of India - taxable @4% or @8%? - Factually, since it has been shown by the Department, on perusing the books of account of the Petitioner that the new gunny bags were separately sold and paid for by the FCI, the question framed by this Court is required to be answered in favour of the Department by holding that in the facts and circumstances of the case, the gunny bags sold along with the rice to the FCI is exigible to tax @ 8% as held by the Tribunal. - HC
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