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...
The court held that "vitamins and minerals pre-mix" cannot be categorized under "chemicals" (Entry 29) or "ores and minerals" (Entry 89) of Schedule II of the Act, 2008. Tax is levied on the finished goods, not individual raw materials. The court rejected the contention that the product falls under "drugs and medicines" (Entry 41) as it is not used for alleviating diseases or symptoms. The product is an unclassified item, liable to be taxed as such. The revision petition was dismissed, upholding the orders of the Additional Commissioner and Tribunal.
The court held that "vitamins and minerals pre-mix" cannot be categorized under "chemicals" (Entry 29) or "ores and minerals" (Entry 89) of Schedule II of the Act, 2008. Tax is levied on the finished goods, not individual raw materials. The court rejected the contention that the product falls under "drugs and medicines" (Entry 41) as it is not used for alleviating diseases or symptoms. The product is an unclassified item, liable to be taxed as such. The revision petition was dismissed, upholding the orders of the Additional Commissioner and Tribunal.
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