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...
Taxing of capital gain by invoking the provisions of section 50C on the sales of property - the assessee should have rebutted the entire DVO’s report before the CIT(A) by evidence and proper material as to how and why the DVO’s report cannot be relied upon and the assessee’s sale value is actually the fair market value. Here such an exercise has not been done by the assessee - AT
Taxing of capital gain by invoking the provisions of section 50C on the sales of property - the assessee should have rebutted the entire DVO’s report before the CIT(A) by evidence and proper material as to how and why the DVO’s report cannot be relied upon and the assessee’s sale value is actually the fair market value. Here such an exercise has not been done by the assessee - AT
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