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...
Extended period of limitation - manpower recruitment or supply agency service - separate employment contract with foreign expatriates - even if it were to be assumed that the appellant had received manpower supply services, the fact remains that the whole of the activities were within the knowledge of the Revenue / officials of the Department and hence, there is no scope whatsoever to allege suppression of any facts - the issue, therefore, involved classification and interpretation of taxing statute, for which reason also suppression of facts could not be alleged. - Demand confirmed for the normal period only - AT
Extended period of limitation - manpower recruitment or supply agency service - separate employment contract with foreign expatriates - even if it were to be assumed that the appellant had received manpower supply services, the fact remains that the whole of the activities were within the knowledge of the Revenue / officials of the Department and hence, there is no scope whatsoever to allege suppression of any facts - the issue, therefore, involved classification and interpretation of taxing statute, for which reason also suppression of facts could not be alleged. - Demand confirmed for the normal period only - AT
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