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...
Taxable value determination for reseller agreement - repatriated amount after deducting profit margin and costs incurred in reselling IT-enabled services not correct value u/s 67. Appellants incurred expenses offset and reimbursed by principal supplying services. Price at import could not be determined, linked to price realized from Indian customer. Gross value charged to customer basis for computing principal's price, cannot exclude reimbursable expenses under reverse charge mechanism provisions treating appellants as service providers. Section 67 applicable. Extended period limitation and penalty - revenue neutrality not available as defense, show cause notices within normal period. Appellate orders on including operating/marketing expenses in gross value and de novo proceedings on extended period invocation and penalty imposition correct. Appeal dismissed.
Taxable value determination for reseller agreement - repatriated amount after deducting profit margin and costs incurred in reselling IT-enabled services not correct value u/s 67. Appellants incurred expenses offset and reimbursed by principal supplying services. Price at import could not be determined, linked to price realized from Indian customer. Gross value charged to customer basis for computing principal's price, cannot exclude reimbursable expenses under reverse charge mechanism provisions treating appellants as service providers. Section 67 applicable. Extended period limitation and penalty - revenue neutrality not available as defense, show cause notices within normal period. Appellate orders on including operating/marketing expenses in gross value and de novo proceedings on extended period invocation and penalty imposition correct. Appeal dismissed.
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