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...
Short payment of service tax on GTA services under reverse charge mechanism, reimbursement of expenses not liable to service tax. Appellant providing GTA services, service tax liability on recipient. Impugned order set aside, appeal allowed. No justification for invoking extended period, demand set aside as time-barred. Consignment notes, invoices, client certificate evidencing GTA services provided.
Short payment of service tax on GTA services under reverse charge mechanism, reimbursement of expenses not liable to service tax. Appellant providing GTA services, service tax liability on recipient. Impugned order set aside, appeal allowed. No justification for invoking extended period, demand set aside as time-barred. Consignment notes, invoices, client certificate evidencing GTA services provided.
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