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...
Refund of service tax paid - Period of limitation - As the refund claim has been filed within one year from the date of the adjudication order wherein it has been held that the appellant is not required to pay service tax, therefore, in terms of Section 11B of the Act, refund claim is to be filed within one year, from the relevant date. The relevant date is the date of adjudication order date i.e 16.12.2019 - the refund claim filed by the appellant is within time. - AT
Refund of service tax paid - Period of limitation - As the refund claim has been filed within one year from the date of the adjudication order wherein it has been held that the appellant is not required to pay service tax, therefore, in terms of Section 11B of the Act, refund claim is to be filed within one year, from the relevant date. The relevant date is the date of adjudication order date i.e 16.12.2019 - the refund claim filed by the appellant is within time. - AT
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