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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...
Exemption scheme or policy cannot be applied retrospectively. Petitioner purchased a hybrid vehicle and paid applicable tax before the exemption policy was introduced. Although vehicle was registered after policy date, tax payment occurred earlier. Supreme Court precedent mandates strict interpretation of exemption notification eligibility criteria. Petitioner ineligible for tax refund under the exemption policy since tax was paid prior to policy introduction. High Court dismissed petition seeking refund direction as no case was made out.
Exemption scheme or policy cannot be applied retrospectively. Petitioner purchased a hybrid vehicle and paid applicable tax before the exemption policy was introduced. Although vehicle was registered after policy date, tax payment occurred earlier. Supreme Court precedent mandates strict interpretation of exemption notification eligibility criteria. Petitioner ineligible for tax refund under the exemption policy since tax was paid prior to policy introduction. High Court dismissed petition seeking refund direction as no case was made out.
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