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...
Compensation paid to lender treated as interest - Disallowance for non deduction of TDS u/s 194A - Liability for payment has neither accrued nor paid/payable in the current year therefore disallowed and added back - AT
Compensation paid to lender treated as interest - Disallowance for non deduction of TDS u/s 194A - Liability for payment has neither accrued nor paid/payable in the current year therefore disallowed and added back - AT
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