Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
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Prohibition of appellant-CHA to transact the business under Chennai Customs jurisdiction - Detention of Consignment - The CHA is not an inspector to weigh the genuineness of the transaction - appellant cannot be saddled with the obligation that they have not verified the antecedents of the importer namely M/s. J.J. Enterprises.
Prohibition of appellant-CHA to transact the business under Chennai Customs jurisdiction - Detention of Consignment - The CHA is not an inspector to weigh the genuineness of the transaction - appellant cannot be saddled with the obligation that they have not verified the antecedents of the importer namely M/s. J.J. Enterprises.
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