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 Capital Gain - penny stock - assessee produced all evidences to explain the source of the amounts received from the brokers and there is no evidence on record to disbelieve that the assessee sold shares through registered Stock Exchange and stock broker - AO was not justified in assessing the sale proceeds of shares as undisclosed income u/s 68 - LTCG allowable
Long Term Capital Gain - penny stock - assessee produced all evidences to explain the source of the amounts received from the brokers and there is no evidence on record to disbelieve that the assessee sold shares through registered Stock Exchange and stock broker - AO was not justified in assessing the sale proceeds of shares as undisclosed income u/s 68 - LTCG allowable
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