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...
Rate of TDS - payment to non residents - rate to be applied on the payments made by assessee to a non-resident company - @25% u/s 206AA in the absence of PAN or 10% as per DTAA - Sec.206AA overrides the provision of sec.90(2) or not - section 206AA of the Act cannot override the provisions of DTAA - AT
Rate of TDS - payment to non residents - rate to be applied on the payments made by assessee to a non-resident company - @25% u/s 206AA in the absence of PAN or 10% as per DTAA - Sec.206AA overrides the provision of sec.90(2) or not - section 206AA of the Act cannot override the provisions of DTAA - AT
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