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 liability u/s 194A - assessee in default - principle of Res-judicata - In the assessee’s own case for the proceeding in respect of the Assessment Year 2014-15, CIT(A) NFAC has accepted nominal members as members and held that interest paid to them is not liable for TDS u/s. 194 - the CIT/NFAC has acted against Res Judicata. - Order set aside - AT
TDS liability u/s 194A - assessee in default - principle of Res-judicata - In the assessee’s own case for the proceeding in respect of the Assessment Year 2014-15, CIT(A) NFAC has accepted nominal members as members and held that interest paid to them is not liable for TDS u/s. 194 - the CIT/NFAC has acted against Res Judicata. - Order set aside - AT
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