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...
Penalty u/s 271C – Failure to deduct TDS u/s 194C - the non-deduction of tax at source on such payments cannot be said to be without a reasonable cause within the meaning of Section 273C - penalty waived - AT
Penalty u/s 271C – Failure to deduct TDS u/s 194C - the non-deduction of tax at source on such payments cannot be said to be without a reasonable cause within the meaning of Section 273C - penalty waived - AT
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