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...
Service tax exemption for services provided to UN agencies and educational institutions upheld. Demand regarding services rendered in J&K and SEZ units remanded for fresh adjudication after allowing assessee to submit evidence. Penalties u/ss 77 and 78 set aside due to lack of evidence of suppression. Extended period invoked incorrectly as no positive act of evasion proved. Interest and penalties subject to recalculation based on confirmed demand.
Service tax exemption for services provided to UN agencies and educational institutions upheld. Demand regarding services rendered in J&K and SEZ units remanded for fresh adjudication after allowing assessee to submit evidence. Penalties u/ss 77 and 78 set aside due to lack of evidence of suppression. Extended period invoked incorrectly as no positive act of evasion proved. Interest and penalties subject to recalculation based on confirmed demand.
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