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...
TDS u/s 194I - non deduction of TDS on the amount paid to the lessor towards lease premium - the lease premium to CIDCO is capital expenditure to acquire land with substantial right to construct and could not be considered as rent to be covered u/s 194I of the Act and hence no TDS is to be deducted on the same - AT
TDS u/s 194I - non deduction of TDS on the amount paid to the lessor towards lease premium - the lease premium to CIDCO is capital expenditure to acquire land with substantial right to construct and could not be considered as rent to be covered u/s 194I of the Act and hence no TDS is to be deducted on the same - AT
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