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...
Levy of Service Tax - collection of fees in discharge of sovereign functions - Instead of depositing the money to the Government, it is kept by the assessee - The same is the consideration received by the appellant for providing the Consultancy Service - this money cannot be equated with fee collected for discharging sovereign function. - Demand of service tax with penalty confirmed - AT
Levy of Service Tax - collection of fees in discharge of sovereign functions - Instead of depositing the money to the Government, it is kept by the assessee - The same is the consideration received by the appellant for providing the Consultancy Service - this money cannot be equated with fee collected for discharging sovereign function. - Demand of service tax with penalty confirmed - AT
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