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...
Non deduction of TDS - year-end provisions - disallowance u/s 40(a)(ia) - liability to make payment did not accrued on the appellant - Break-up of provision for expenses needs to be examined factually based on evidences in order to decide the applicability of TDS provisions. - Matter restored back - AT
Non deduction of TDS - year-end provisions - disallowance u/s 40(a)(ia) - liability to make payment did not accrued on the appellant - Break-up of provision for expenses needs to be examined factually based on evidences in order to decide the applicability of TDS provisions. - Matter restored back - AT
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