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...
Demand u/s 206C(1)/206C(7) - TCS - 206C(1A) mandates person responsible for TCS to not collect taxes if he obtains a declaration from the buyer that he is purchasing the goods for re-use in manufacturing process or producing article or things - not necessary to collect taxes at sources when sales were made - since assessee has submitted declaration before the AO in requisite forms - demand canceled
Demand u/s 206C(1)/206C(7) - TCS - 206C(1A) mandates person responsible for TCS to not collect taxes if he obtains a declaration from the buyer that he is purchasing the goods for re-use in manufacturing process or producing article or things - not necessary to collect taxes at sources when sales were made - since assessee has submitted declaration before the AO in requisite forms - demand canceled
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