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...
CESTAT allowed the appeal: amounts collected as "lease money" were held not to be consideration for renting immovable property but merely mandated collections remitted to the State, therefore no service and no taxable consideration - demands on that count quashed; payments to an individual engaged by the appellant were characterised as salary/wages, not manpower supply agency services, so that demand was set aside; invocation of the extended period of limitation for irregular CENVAT credit was rejected because routine self-assessment and audit detection do not satisfy the statutory requisites for extension; consequential penalties under sections 77 and 78 (Appellant 1) and section 78 (Appellant 2) were set aside. Appeal disposed.
CESTAT allowed the appeal: amounts collected as "lease money" were held not to be consideration for renting immovable property but merely mandated collections remitted to the State, therefore no service and no taxable consideration - demands on that count quashed; payments to an individual engaged by the appellant were characterised as salary/wages, not manpower supply agency services, so that demand was set aside; invocation of the extended period of limitation for irregular CENVAT credit was rejected because routine self-assessment and audit detection do not satisfy the statutory requisites for extension; consequential penalties under sections 77 and 78 (Appellant 1) and section 78 (Appellant 2) were set aside. Appeal disposed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
