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...
Appellant's entitlement to exemption from service tax under Notification No. 42/2012-ST upheld despite delayed filing of Form EXP-3 and non-submission of invoices from foreign commission agents. Condition No. 3 regarding equity participation inapplicable. Late filing of EXP-3 a procedural lapse as EXP-4 filed timely with requisite documents evidencing exports. Non-submission of agents' invoices not fatal as commission paid based on FOB value per agreement, evidenced by bank advices. Substantive compliance with notification conditions suffices, technical lapses condoned. Impugned order set aside, appeal allowed.
Appellant's entitlement to exemption from service tax under Notification No. 42/2012-ST upheld despite delayed filing of Form EXP-3 and non-submission of invoices from foreign commission agents. Condition No. 3 regarding equity participation inapplicable. Late filing of EXP-3 a procedural lapse as EXP-4 filed timely with requisite documents evidencing exports. Non-submission of agents' invoices not fatal as commission paid based on FOB value per agreement, evidenced by bank advices. Substantive compliance with notification conditions suffices, technical lapses condoned. Impugned order set aside, appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
