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 claim - provision of time of supply of goods is applicable u/s 12 of CGST Act, 2017 for export of goods during the period of October to December 2017 or not - applicability of Section 16 of the IGST Act, GST in India on exports - The observation made by the Commissioner (Appeal) in respect of the provisions of Section 173 of CGST, are in respect of the repeal of notification 41/2012-ST without even referring to the Section1 74 (2) ibid, cannot impact the rights accrued to the appellant prior to such repeal - AT
Refund claim - provision of time of supply of goods is applicable u/s 12 of CGST Act, 2017 for export of goods during the period of October to December 2017 or not - applicability of Section 16 of the IGST Act, GST in India on exports - The observation made by the Commissioner (Appeal) in respect of the provisions of Section 173 of CGST, are in respect of the repeal of notification 41/2012-ST without even referring to the Section1 74 (2) ibid, cannot impact the rights accrued to the appellant prior to such repeal - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
