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 service tax - taxable service or not - information technology software - appellant developed anti virus software - The definition of 'information technology software' is wide enough to bring within its fold the anti virus software, which has to be obviously installed in the hardware and it would interact whenever the user of the computer engages the system. Therefore, the learned Single Judge is right in holding that the stand taken by the appellant herein does not merit consideration. - HC
Levy of service tax - taxable service or not - information technology software - appellant developed anti virus software - The definition of 'information technology software' is wide enough to bring within its fold the anti virus software, which has to be obviously installed in the hardware and it would interact whenever the user of the computer engages the system. Therefore, the learned Single Judge is right in holding that the stand taken by the appellant herein does not merit consideration. - HC
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