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...
Credit of tds denied - TDS deducted but deposited by the other party - Once, the assessee has discharged the onus imposed on her, the onus shifted upon the revenue to disprove the contention of the assessee based on the documentary evidence. - Revenue cannot absolve from its duty merely on the reasoning that the other party (Diductor) is not responding to the notices issued upon it. - Benefit of section 205 allowed - AT
Credit of tds denied - TDS deducted but deposited by the other party - Once, the assessee has discharged the onus imposed on her, the onus shifted upon the revenue to disprove the contention of the assessee based on the documentary evidence. - Revenue cannot absolve from its duty merely on the reasoning that the other party (Diductor) is not responding to the notices issued upon it. - Benefit of section 205 allowed - AT
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