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 recovery from foreign government agencies for statutory fees/licenses - Petitioner's declaration under SVLDRS rejected - HC held pre-deposit amount during appeal proceedings not considered for tax dues calculation u/s 124(1) but deducted while issuing statement under 124(2) - CBIC circular clarified relief under 124(1)(c) applied to net outstanding dues after deducting pre-deposit - Petitioner rightly deducted pre-deposit from net eligible amount - Directed to appropriate Rs. 9,86,360/- from deposited Rs. 11,22,934/-, return remaining Rs. 2,27,622/- by rectified SVLDRS-3 and issue SVLDRS-4 - Petition allowed.
Service tax recovery from foreign government agencies for statutory fees/licenses - Petitioner's declaration under SVLDRS rejected - HC held pre-deposit amount during appeal proceedings not considered for tax dues calculation u/s 124(1) but deducted while issuing statement under 124(2) - CBIC circular clarified relief under 124(1)(c) applied to net outstanding dues after deducting pre-deposit - Petitioner rightly deducted pre-deposit from net eligible amount - Directed to appropriate Rs. 9,86,360/- from deposited Rs. 11,22,934/-, return remaining Rs. 2,27,622/- by rectified SVLDRS-3 and issue SVLDRS-4 - Petition allowed.
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