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 Entry tax - Iron & Steel (MS Angle, MS Channel, MS Plate, MS Beam, etc.) used in expansion of Cent Plan - capital goods or not - the certificate of Charted Accountant nowhere mentions as to how the consumption of iron & steel is directly connected with the plant & machinery or its accessories or its components - Only by referring or describing the user will not help the assessee for treating the iron & steel used for the constructions of buildings as “capital goods”, more precisely, as “plant & machinery”. - HC
Exemption from Entry tax - Iron & Steel (MS Angle, MS Channel, MS Plate, MS Beam, etc.) used in expansion of Cent Plan - capital goods or not - the certificate of Charted Accountant nowhere mentions as to how the consumption of iron & steel is directly connected with the plant & machinery or its accessories or its components - Only by referring or describing the user will not help the assessee for treating the iron & steel used for the constructions of buildings as “capital goods”, more precisely, as “plant & machinery”. - HC
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