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...
Principles of natural justice - decision was not taken by same members of AAR who have heard the case - Taxability - club and association services - principle of mutuality - services such as short-term accommodation, restaurant and recreational services provided by them to its members - The Appellate Authority set aside the ruling of the AAR and remanded the matter back to reconsider the application, considering all contentions raised by the Appellant. - They emphasized the need for the AAR to address the Appellant's arguments regarding the retrospective amendment and the applicability of the principle of mutuality.
Principles of natural justice - decision was not taken by same members of AAR who have heard the case - Taxability - club and association services - principle of mutuality - services such as short-term accommodation, restaurant and recreational services provided by them to its members - The Appellate Authority set aside the ruling of the AAR and remanded the matter back to reconsider the application, considering all contentions raised by the Appellant. - They emphasized the need for the AAR to address the Appellant's arguments regarding the retrospective amendment and the applicability of the principle of mutuality.
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