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...
Classification of services as work contract services or not - denial of CENVAT credit due to non-submission of input service invoices - denial of benefit of concessional rate - demand under supply of tangible goods service. Held: Service classified as work contract service, but Commissioner failed to examine whether service provided with material or other criteria for classification. Cenvat credit denied for non-submission of invoices, but appellant submitted list of invoices, which Commissioner should have called for instead of rejecting claim. Demand under supply of tangible goods service not maintainable as service involved transfer of right to possession and effective control. Matter remanded for reconsideration by adjudicating authority after verifying all facts.
Classification of services as work contract services or not - denial of CENVAT credit due to non-submission of input service invoices - denial of benefit of concessional rate - demand under supply of tangible goods service. Held: Service classified as work contract service, but Commissioner failed to examine whether service provided with material or other criteria for classification. Cenvat credit denied for non-submission of invoices, but appellant submitted list of invoices, which Commissioner should have called for instead of rejecting claim. Demand under supply of tangible goods service not maintainable as service involved transfer of right to possession and effective control. Matter remanded for reconsideration by adjudicating authority after verifying all facts.
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