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 195 - payments made to foreign entities in nature of rent, advertisement and exhibition expenses - foreign entities did not have PE in India and therefore payments were not chargeable to tax in India. - AT
TDS u/s 195 - payments made to foreign entities in nature of rent, advertisement and exhibition expenses - foreign entities did not have PE in India and therefore payments were not chargeable to tax in India. - AT
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