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 - buying agency services or FTS - payment in response to buying agency agreement for activities of coordination with the manufacture for procurement of goods by the assessee outside India cannot be classified as FTS and accordingly, not liable for deduction of TDS and disallowance u/s 40(a)(i) is not warranted
TDS u/s 195 - buying agency services or FTS - payment in response to buying agency agreement for activities of coordination with the manufacture for procurement of goods by the assessee outside India cannot be classified as FTS and accordingly, not liable for deduction of TDS and disallowance u/s 40(a)(i) is not warranted
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