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...
High Court finds the five-year limitation for service tax recovery applies and subsections 1A and 3 of Section 73 are inapplicable because past dues were paid before issuance of the show cause notice and arose prior to May 2004; outcome: revenue has five years from the appellant's January 29, 2004 payment to raise a claim. The Court upholds taxation of clearing and forwarding services but quashes demands treating bending, bundling and stock verification as part of those services; outcome: those demands are set aside with liberty to tax correctly. The Tribunal's remand on limitation and penalty is set aside and the matter is remitted to the first authority to record evidence and decide, with a reduced penalty and 10% simple interest directed on the consolidated C&F tax demand.
High Court finds the five-year limitation for service tax recovery applies and subsections 1A and 3 of Section 73 are inapplicable because past dues were paid before issuance of the show cause notice and arose prior to May 2004; outcome: revenue has five years from the appellant's January 29, 2004 payment to raise a claim. The Court upholds taxation of clearing and forwarding services but quashes demands treating bending, bundling and stock verification as part of those services; outcome: those demands are set aside with liberty to tax correctly. The Tribunal's remand on limitation and penalty is set aside and the matter is remitted to the first authority to record evidence and decide, with a reduced penalty and 10% simple interest directed on the consolidated C&F tax demand.
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