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 - disallowance made u/s 40(a)(i) - export commission paid to overseas agents, who arrange for exports and procure export orders for the assessee - the said non-resident agents do not have any PE in India and that they are domiciled in U.K and USA - the provisions of section 195(2) of the Act would not come into operation at all. - AT
TDS u/s 195 - disallowance made u/s 40(a)(i) - export commission paid to overseas agents, who arrange for exports and procure export orders for the assessee - the said non-resident agents do not have any PE in India and that they are domiciled in U.K and USA - the provisions of section 195(2) of the Act would not come into operation at all. - AT
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