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...
Accrual of income in India - Royalty receipt - consideration received by the Assessee from CPI for the use of the SAP system - the ITAT is correct in holding that the payment made by CPI to the Assessee for accessing the SAP system does not amount to process royalty under Section 9(1)(vi) of the Act. - HC
Accrual of income in India - Royalty receipt - consideration received by the Assessee from CPI for the use of the SAP system - the ITAT is correct in holding that the payment made by CPI to the Assessee for accessing the SAP system does not amount to process royalty under Section 9(1)(vi) of the Act. - HC
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