Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Denial of exemption u/s. 54F - assessee can not denied the deduction u/s. 54F in the year under consideration even if the asset stands sold subsequently - it will be chargeable under the head ‘Capital Gains’ relating to long term capital assets of the previous year in which such new asset is transferred - AT
Denial of exemption u/s. 54F - assessee can not denied the deduction u/s. 54F in the year under consideration even if the asset stands sold subsequently - it will be chargeable under the head ‘Capital Gains’ relating to long term capital assets of the previous year in which such new asset is transferred - AT
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