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...
LTCG on sale of rights in land - AO was not empowered to adopt any valuation in place of actual sales consideration on the basis of his own notions or calculations - invoking the provisions of section 50C and in substituting some other valuation was clearly beyond the provisions of law - AT
LTCG on sale of rights in land - AO was not empowered to adopt any valuation in place of actual sales consideration on the basis of his own notions or calculations - invoking the provisions of section 50C and in substituting some other valuation was clearly beyond the provisions of law - AT
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