Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
LTCG on sale of agricultural land – Land constitute capital asset as defined u/s. 2(14) or not - the fact of non-agricultural use by the buyer will not alter the character of land in the case of seller. - AT
LTCG on sale of agricultural land – Land constitute capital asset as defined u/s. 2(14) or not - the fact of non-agricultural use by the buyer will not alter the character of land in the case of seller. - AT
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