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...
Question whether fees for technical services paid to a foreign resident are taxable in India turns on the source of income (where the contract was negotiated and executed), not merely receipt in India; factual dispute exists whether an Indian purchase order reflects an Indian source or whether the contract and performance were effected by an overseas branch, and the assessee failed to place conclusive evidence. The assessee bears the primary onus to prove entitlement to exemption and must produce cogent evidence. Matter remanded to the assessing officer for de novo reassessment and re examination of evidence.
Question whether fees for technical services paid to a foreign resident are taxable in India turns on the source of income (where the contract was negotiated and executed), not merely receipt in India; factual dispute exists whether an Indian purchase order reflects an Indian source or whether the contract and performance were effected by an overseas branch, and the assessee failed to place conclusive evidence. The assessee bears the primary onus to prove entitlement to exemption and must produce cogent evidence. Matter remanded to the assessing officer for de novo reassessment and re examination of evidence.
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