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...
Computation of LTCG - not granted of benefit of cost of acquisition - the tribunal has recorded reasons for remanding the matters to the AO in the light of the claim of the assessee for substituting the FMV as on 1/4/1981 and to consider the claim of exemption as per the provisions of the law in light of the relevant CBDT Circular - no error has been committed by the Tribunal
Computation of LTCG - not granted of benefit of cost of acquisition - the tribunal has recorded reasons for remanding the matters to the AO in the light of the claim of the assessee for substituting the FMV as on 1/4/1981 and to consider the claim of exemption as per the provisions of the law in light of the relevant CBDT Circular - no error has been committed by the Tribunal
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