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...
Long term v/s short term capital gains - capital asset was acquired way back in F.Y. 2006-2007 which is accepted by the A.O, as such, on date of sale period of holding would be beyond 36 months - land remain as capital asset because of the peculiar facts and circumstances as per Notification of the Ministry of Defence - entry made in book on 06.04.2012 would not be relevant - LTCG
Long term v/s short term capital gains - capital asset was acquired way back in F.Y. 2006-2007 which is accepted by the A.O, as such, on date of sale period of holding would be beyond 36 months - land remain as capital asset because of the peculiar facts and circumstances as per Notification of the Ministry of Defence - entry made in book on 06.04.2012 would not be relevant - LTCG
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