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...
Denial of Input Tax Credit - spare parts of loader and tipper - denial of credit on the ground that loader and tipper are 'vehicles' - the exclusion clause will not be applicable in the case in hand - the tipper and loader are captively used for manufacturing activity within the mining area where the stone crushing plant is situated, are covered under the definition of “capital goods”, is entitled for Input Tax Credit under section 13(1)(b) of the U.P. VAT Act. - HC
Denial of Input Tax Credit - spare parts of loader and tipper - denial of credit on the ground that loader and tipper are 'vehicles' - the exclusion clause will not be applicable in the case in hand - the tipper and loader are captively used for manufacturing activity within the mining area where the stone crushing plant is situated, are covered under the definition of “capital goods”, is entitled for Input Tax Credit under section 13(1)(b) of the U.P. VAT Act. - HC
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