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 on the payment made to overseas entities for logistic services - no question of treating the relationship between the Appellant Company and the overseas entities as a business connection within the meaning of Section 9(1)(i) of the Income Tax Act, 1961 - Appellant Company was not required to deduct any tax at source either under section 195 and/or section 195A of the said Act - AT
TDS on the payment made to overseas entities for logistic services - no question of treating the relationship between the Appellant Company and the overseas entities as a business connection within the meaning of Section 9(1)(i) of the Income Tax Act, 1961 - Appellant Company was not required to deduct any tax at source either under section 195 and/or section 195A of the said Act - AT
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