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...
Deduction u/s. 10AA - Trading activity - In the nature of "services" or not? - Activities of import of goods for re-export - The above clarification given by the Ministry of Commerce & Industries leaves no element of doubt that the activity of import of goods for the purpose of export falls within the meaning of services. Activities carried out by the assessee falls within the ambit of “services”, the expression used in section 10AA and the profits and gains derived from such services rendered from SEZ would be eligible for deduction u/s.10AA of the Act. - AT
Deduction u/s. 10AA - Trading activity - In the nature of "services" or not? - Activities of import of goods for re-export - The above clarification given by the Ministry of Commerce & Industries leaves no element of doubt that the activity of import of goods for the purpose of export falls within the meaning of services. Activities carried out by the assessee falls within the ambit of “services”, the expression used in section 10AA and the profits and gains derived from such services rendered from SEZ would be eligible for deduction u/s.10AA of the Act. - AT
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