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...
Whether appellants' receipts constituted taxable "service" or fell within exemptions: Tribunal found generally that, for lack of mandatory documentary proof (agreements, payment particulars, bank statements), the appellant's activities fell within taxable work-contract/service definitions under Section 65B, making them liable to service tax - outcome: liability sustained. Whether extended limitation (proviso to s.73(1)) could be invoked for a specific receipt: on the particular transaction, produced evidence and bona fide belief (certificates, corrected 26AS) established the receipt as supply of goods and/or an exempt service, so invoking the extended period was not justified - outcome: demand on that receipt not confirmed. - CESTAT
Whether appellants' receipts constituted taxable "service" or fell within exemptions: Tribunal found generally that, for lack of mandatory documentary proof (agreements, payment particulars, bank statements), the appellant's activities fell within taxable work-contract/service definitions under Section 65B, making them liable to service tax - outcome: liability sustained. Whether extended limitation (proviso to s.73(1)) could be invoked for a specific receipt: on the particular transaction, produced evidence and bona fide belief (certificates, corrected 26AS) established the receipt as supply of goods and/or an exempt service, so invoking the extended period was not justified - outcome: demand on that receipt not confirmed. - CESTAT
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