Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Taxability - liable to central excise duty or taxable under the provisions of the service tax for providing works contract service - Revenue failed to establish that the partially fabricated goods removed from the factory were in marketable state. The whole case is made out on the basis of assumptions and presumptions. No inspection has been made by the Revenue at the factory premises of the appellant/assessee - Appellant had taken registration under the Service Tax Provisions for discharge of their tax liability - Demand under central excise set aside - AT
Taxability - liable to central excise duty or taxable under the provisions of the service tax for providing works contract service - Revenue failed to establish that the partially fabricated goods removed from the factory were in marketable state. The whole case is made out on the basis of assumptions and presumptions. No inspection has been made by the Revenue at the factory premises of the appellant/assessee - Appellant had taken registration under the Service Tax Provisions for discharge of their tax liability - Demand under central excise set aside - AT
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