Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
Compensation awarded under an arbitral award made under Section 3G(5) of the National Highways Act, 1956 was stated to be exempt from TDS in view of Section 96 of the 2013 Land Acquisition Act, which the Court treated as applicable to post-enactment compensation, including acquisitions under the National Highways Act. It further noted that Section 194LA of the Income-tax Act did not require deduction for agricultural land and that the later proviso and CBDT circular only clarified the statutory exemption. Once the compensation was crystallised into a judgment debt, it had to be paid in full without deduction, and any amount already deducted was to be redeposited for disbursement to the claimants.
Compensation awarded under an arbitral award made under Section 3G(5) of the National Highways Act, 1956 was stated to be exempt from TDS in view of Section 96 of the 2013 Land Acquisition Act, which the Court treated as applicable to post-enactment compensation, including acquisitions under the National Highways Act. It further noted that Section 194LA of the Income-tax Act did not require deduction for agricultural land and that the later proviso and CBDT circular only clarified the statutory exemption. Once the compensation was crystallised into a judgment debt, it had to be paid in full without deduction, and any amount already deducted was to be redeposited for disbursement to the claimants.
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