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...
Constitutional validity of Tax Collection at Source (TCS) u/s 206C - statute does not breaches any constitutional provision - petitioners, when they are buying timber to pay tax in advance and when selling to collect tax from the buyer - Provisions are neither arbitrary nor any prejudice to petitioners.
Constitutional validity of Tax Collection at Source (TCS) u/s 206C - statute does not breaches any constitutional provision - petitioners, when they are buying timber to pay tax in advance and when selling to collect tax from the buyer - Provisions are neither arbitrary nor any prejudice to petitioners.
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