Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
A CBI investigation into alleged Customs corruption requires credible material disclosing a cognizable offence or reasonable suspicion of abuse of office; delayed clearance, valuation differences, or misdescription alone do not establish corruption. As no material indicated illegal gratification, record manipulation, or abuse of authority, the investigation request was rejected. Compensation for loss from delayed clearance involved disputed facts on causation and responsibility and could not be determined in writ jurisdiction; civil or other competent remedies remained available. Policy formulation on import clearance and penalties for delay lies with the legislature and executive absent a statutory or constitutional duty, so the policy-related prayers were rejected.
A CBI investigation into alleged Customs corruption requires credible material disclosing a cognizable offence or reasonable suspicion of abuse of office; delayed clearance, valuation differences, or misdescription alone do not establish corruption. As no material indicated illegal gratification, record manipulation, or abuse of authority, the investigation request was rejected. Compensation for loss from delayed clearance involved disputed facts on causation and responsibility and could not be determined in writ jurisdiction; civil or other competent remedies remained available. Policy formulation on import clearance and penalties for delay lies with the legislature and executive absent a statutory or constitutional duty, so the policy-related prayers were rejected.
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