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 services - Appellant’s activities relating to Horizontal Directional Drilling (HDD) works - The learned Commissioner has erred in adjudicating the issues not raised in the SCN. - The issue of non-fulfillment of the conditions of Notification No.32/2007 is a separate and distinct issue and there has to be a specific allegation regarding the same considering the facts and circumstances of a particular case. This has indisputably not been done in the instant case. - AT
Classification of services - Appellant’s activities relating to Horizontal Directional Drilling (HDD) works - The learned Commissioner has erred in adjudicating the issues not raised in the SCN. - The issue of non-fulfillment of the conditions of Notification No.32/2007 is a separate and distinct issue and there has to be a specific allegation regarding the same considering the facts and circumstances of a particular case. This has indisputably not been done in the instant case. - AT
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