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...
Capital gain - LTCG or STCG - Period of holding of asset - right acquired on signing of JDA - this right was held by the assessee for more than 36 months because it was acquired on 16.12.2010 and sold in F. Y. 2014-15. Hence, the capital gain in question is LTCG and not STCG - AT
Capital gain - LTCG or STCG - Period of holding of asset - right acquired on signing of JDA - this right was held by the assessee for more than 36 months because it was acquired on 16.12.2010 and sold in F. Y. 2014-15. Hence, the capital gain in question is LTCG and not STCG - AT
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