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...
Addition in respect of foreign buyer’s agency commission which is deducted at source from the invoice amount, by the importer at the time of making the payment - The assessee has forgone a part of the invoice amount - There is no reason to come to the conclusion that it is a case of under-invoicing to the extent of commission amount. - No addition - AT
Addition in respect of foreign buyer’s agency commission which is deducted at source from the invoice amount, by the importer at the time of making the payment - The assessee has forgone a part of the invoice amount - There is no reason to come to the conclusion that it is a case of under-invoicing to the extent of commission amount. - No addition - AT
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