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 GST - export of services or not - place of supply - Intermediary services or independent service - The AAR clarified that the applicant's services to foreign universities/colleges are neither those of an intermediary nor subject to GST. These services qualify as 'export of services', benefiting from GST exemption, provided the payments are received in convertible foreign exchange.
Levy of GST - export of services or not - place of supply - Intermediary services or independent service - The AAR clarified that the applicant's services to foreign universities/colleges are neither those of an intermediary nor subject to GST. These services qualify as 'export of services', benefiting from GST exemption, provided the payments are received in convertible foreign exchange.
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