Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Cargo examination handling should be conducted with adequate care, as custodians are expected to provide suitable facilities, skilled labour, equipment and examination infrastructure for unloading, de-stuffing, opening, re-packing and re-stuffing of consignments. The custodian should ensure such handling takes place in the presence of its representative and the importer's representative. Importers, customs brokers and other stakeholders should give advance intimation of cargo tonnage, packing method, security inside the container, and the nature and sensitivity of goods, while also informing shed officers in advance so that proper caution is exercised during examination and handling.
Cargo examination handling should be conducted with adequate care, as custodians are expected to provide suitable facilities, skilled labour, equipment and examination infrastructure for unloading, de-stuffing, opening, re-packing and re-stuffing of consignments. The custodian should ensure such handling takes place in the presence of its representative and the importer's representative. Importers, customs brokers and other stakeholders should give advance intimation of cargo tonnage, packing method, security inside the container, and the nature and sensitivity of goods, while also informing shed officers in advance so that proper caution is exercised during examination and handling.
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