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 liability assessment - trainings exempt as commercial coaching service prior to 2010, taxable subsequently; works contract composition scheme benefit allowed; mandap keeper service demand upheld for normal period; foreign training service not taxable; scientific consultancy demand incorrect; grants-in-aid not taxable; extended period demand and penalties set aside, interest payable on revised demand.
Service tax liability assessment - trainings exempt as commercial coaching service prior to 2010, taxable subsequently; works contract composition scheme benefit allowed; mandap keeper service demand upheld for normal period; foreign training service not taxable; scientific consultancy demand incorrect; grants-in-aid not taxable; extended period demand and penalties set aside, interest payable on revised demand.
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