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...
Recovery of service tax with interest and penalty - entitlement to the benefit of the VCES Scheme -Despite directions from the Commissioner (Appeals) to produce necessary documents, the appellant failed to comply, which undermined their case. - The tribunal observed that the burden of proof is on the appellant to substantiate their claims, particularly regarding VCES compliance, exemption under the threshold limit, and classification of services. - Despite the appellant's non-compliance, the court, in the interest of justice, grants another opportunity for the appellant to produce relevant documents in support of their submissions.
Recovery of service tax with interest and penalty - entitlement to the benefit of the VCES Scheme -Despite directions from the Commissioner (Appeals) to produce necessary documents, the appellant failed to comply, which undermined their case. - The tribunal observed that the burden of proof is on the appellant to substantiate their claims, particularly regarding VCES compliance, exemption under the threshold limit, and classification of services. - Despite the appellant's non-compliance, the court, in the interest of justice, grants another opportunity for the appellant to produce relevant documents in support of their submissions.
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