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...
Validity of order u/s.201 & u/s.201(1A) - tds liability - period of limitation - As per this time limit to pass order u/s.201(1) & 201(1A) of the Act is two years from the end of the financial year in which the above statement is filed. Since the last quarter i.e. 4th Quarter return filed on 12.06.2008, the financial year relevant to this month June, 2008 which ended on 31.03.2009. Hence, two years from the end of the financial year would be over of 31.03.2011 - AT
Validity of order u/s.201 & u/s.201(1A) - tds liability - period of limitation - As per this time limit to pass order u/s.201(1) & 201(1A) of the Act is two years from the end of the financial year in which the above statement is filed. Since the last quarter i.e. 4th Quarter return filed on 12.06.2008, the financial year relevant to this month June, 2008 which ended on 31.03.2009. Hence, two years from the end of the financial year would be over of 31.03.2011 - AT
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