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...
Valuation - C&F agent service - inclusion of reimbursement of expenses - charges collected for activities like loading, unloading, etc are includable in the assessable value or not - The Appellate Tribunal held that the charges received by the appellant, including reimbursable expenses, were part of the C&F agent service and thus subject to service tax. - The Tribunal observed that the expenses reimbursed to the appellant were not on an actual basis but were fixed on a lump sum per month. Therefore, it was held that these expenses were towards rendering C&F services and should be included in the assessable value for service tax purposes.
Valuation - C&F agent service - inclusion of reimbursement of expenses - charges collected for activities like loading, unloading, etc are includable in the assessable value or not - The Appellate Tribunal held that the charges received by the appellant, including reimbursable expenses, were part of the C&F agent service and thus subject to service tax. - The Tribunal observed that the expenses reimbursed to the appellant were not on an actual basis but were fixed on a lump sum per month. Therefore, it was held that these expenses were towards rendering C&F services and should be included in the assessable value for service tax purposes.
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