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...
Petitioner engaged in drilling bore wells for agriculturists claimed exemption under negative list entry of Finance Act, 1994. Court held that to invoke extended period of limitation under proviso to Section 73(1), mandatory requirements contemplated in Act were stated in show cause notice regarding petitioner's liability to pay service tax and penalties. Petitioner was given opportunity to reply and personal hearing. Once show cause notice invoking extended period is issued and inquiry conducted, grounds urged must be challenged through appeal under Act, not by challenging revenue's jurisdiction to issue notice. Availability of alternative efficacious remedy of appeal u/s 85 precludes entertaining writ petition under Article 226. No cogent reasons shown for revenue not providing sufficient cause to invoke extended period. Petition dismissed.
Petitioner engaged in drilling bore wells for agriculturists claimed exemption under negative list entry of Finance Act, 1994. Court held that to invoke extended period of limitation under proviso to Section 73(1), mandatory requirements contemplated in Act were stated in show cause notice regarding petitioner's liability to pay service tax and penalties. Petitioner was given opportunity to reply and personal hearing. Once show cause notice invoking extended period is issued and inquiry conducted, grounds urged must be challenged through appeal under Act, not by challenging revenue's jurisdiction to issue notice. Availability of alternative efficacious remedy of appeal u/s 85 precludes entertaining writ petition under Article 226. No cogent reasons shown for revenue not providing sufficient cause to invoke extended period. Petition dismissed.
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