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 appellant provided logistics services ancillary to Cargo Handling Services (CHS), not separate Business Support Services (BSS). The demand for additional service tax under BSS was set aside. The CESTAT held the appellant's services were correctly classified under CHS, not BSS. As the appellant admitted CHS liability, the extended period of limitation was incorrectly invoked. The liability was restricted to the normal period.
The appellant provided logistics services ancillary to Cargo Handling Services (CHS), not separate Business Support Services (BSS). The demand for additional service tax under BSS was set aside. The CESTAT held the appellant's services were correctly classified under CHS, not BSS. As the appellant admitted CHS liability, the extended period of limitation was incorrectly invoked. The liability was restricted to the normal period.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
