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...
Valuation - Works contract or not - exclusion of value of material on which VAT has been paid - Commissioner (Appeals) has dropped the demand holding that the activity of the respondent is a works contract service though chargeable to service tax but the value for the material as has already been assessed for the purposes of VAT cannot be considered as the value for assessing service tax liability. - Appeal of the revenue dismissed - AT
Valuation - Works contract or not - exclusion of value of material on which VAT has been paid - Commissioner (Appeals) has dropped the demand holding that the activity of the respondent is a works contract service though chargeable to service tax but the value for the material as has already been assessed for the purposes of VAT cannot be considered as the value for assessing service tax liability. - Appeal of the revenue dismissed - AT
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