Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Classification of service - rent-a-cab service or not? - Providing vehicles to the Government Departments, Sister concerns and private parties - The ruling emphasized the interpretation of the term "Rent-a-Cab Scheme Operator" as defined in the Finance Act. It clarified that an entity like the appellant, primarily engaged in providing public transport and not in the business of renting cabs, does not fall within this definition. - AT
Classification of service - rent-a-cab service or not? - Providing vehicles to the Government Departments, Sister concerns and private parties - The ruling emphasized the interpretation of the term "Rent-a-Cab Scheme Operator" as defined in the Finance Act. It clarified that an entity like the appellant, primarily engaged in providing public transport and not in the business of renting cabs, does not fall within this definition. - AT
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