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....<br>By: - Pradeep Reddy<br>Service Tax<br>Dated:- 4-4-2025<br>&#120783;&#120785; &#119858;&#119838;&#119834;&#119851;&#119852; &#119843;&#119854;&#119852;&#119853; &#119853;&#119848; &#119851;&#119838;-&#119837;&#119838;&#119836;&#119842;&#119837;&#119838; &#119834; &#119836;&#119834;&#119852;&#119838;? &#128563; How long is too long for justice? &#9203; Yes, you read that right. &#128204; M/s ....

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....Shri Biplab Karmakar vs Commr. of Customs (Preventive), Kolkata &#128218; [2025 (3) TMI 133 - CESTAT KOLKATA] Here's the shocking timeline &#128269; &#128197; Gold ornaments seized in &#119821;&#119848;&#119855; &#120784;&#120782;&#120782;&#120783; &#128209; Adjudication order passed in &#119822;&#119836;&#119853; &#120784;&#120782;&#120782;&#120785; &#128232; Commissioner (Appeals) passed an....

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.... order in &#119820;&#119834;&#119858; &#120784;&#120782;&#120782;&#120786; &#9878;&#65039; CESTAT remanded the matter in &#119822;&#119836;&#119853; &#120784;&#120782;&#120782;&#120786; Then... &#128683; Customs took &#120783;&#120785; &#119839;&#119854;&#119845;&#119845; &#119858;&#119838;&#119834;&#119851;&#119852; to act on the remand! &#9208;&#65039; No action. No explanation. Fast forwar....

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....d to recent years: &#128450;&#65039; Appeal refiled in &#119826;&#119838;&#119849;&#119853; &#120784;&#120782;&#120783;&#120790; &#128483;&#65039; Personal hearing in &#119808;&#119854;&#119840; &#120784;&#120782;&#120784;&#120782; &#128195; Final order passed in &#119826;&#119838;&#119849;&#119853; &#120784;&#120782;&#120784;&#120782; Again - &#10060; no reason given for the delay. But the l....

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....aw is clear: &#128214; As per Section &#120783;&#120784;&#120790;&#119808;(&#120786;&#119808;) of the Customs Act & Customs Manual, &#128338; Appeal must be decided within &#120788; &#119846;&#119848;&#119847;&#119853;&#119841;&#119852; &#129489;&zwj;&#9878;&#65039; CESTAT clearly held: &#119811;&#119838;&#119845;&#119834;&#119858; + &#119821;&#119848; &#119855;&#119834;&#119845;&#119842;&#1198....

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....37; &#119851;&#119838;&#119834;&#119852;&#119848;&#119847; = &#119816;&#119847;&#119855;&#119834;&#119845;&#119842;&#119837; &#119848;&#119851;&#119837;&#119838;&#119851; Key observations: &#128313; Revenue failed to prove smuggling &#128300; No chemical test done &#119822;&#119851;&#119837;&#119838;&#119851; &#119852;&#119853;&#119851;&#119854;&#119836;&#119844; &#119837;&#119848;&#119856;&#1....

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....19847;.&#119808;&#119849;&#119849;&#119838;&#119834;&#119845; &#119834;&#119845;&#119845;&#119848;&#119856;&#119838;&#119837;. Now the big question &#129488; If this is the pace of justice, &#128201; What happens to Ease of Doing Business? &#127470;&#127475; And what about Viksit Bharat? Are they just slogans?<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....