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...
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Customs confiscation requires the alleged import contravention to be specifically identified and established. The material highlights that departmental communication must provide adequate notice of the basis for confiscation and an opportunity for personal hearing before redemption fine or penalty is imposed. Where no improper import or mala fide conduct is established, imported mobile handsets proposed for re-export should not attract confiscation or consequential redemption fine and penalty. The discussion therefore focuses on procedural fairness and evidentiary support as prerequisites for customs enforcement action.
Customs confiscation requires the alleged import contravention to be specifically identified and established. The material highlights that departmental communication must provide adequate notice of the basis for confiscation and an opportunity for personal hearing before redemption fine or penalty is imposed. Where no improper import or mala fide conduct is established, imported mobile handsets proposed for re-export should not attract confiscation or consequential redemption fine and penalty. The discussion therefore focuses on procedural fairness and evidentiary support as prerequisites for customs enforcement action.
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