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...
Deduction u/s. 54 - LTCG - delay towards the impugned construction period - This means that any plots which are not approved by CMDA shall not be permitted for registration or for any other activity like construction after 09.09.2016. Hence the appellant could not start the construction and was waiting for the final outcome of the Judgment. Ultimately, when the legal and procedural environment became clear, the assessee constructed it after 13th Oct 2017. - Benefit of exemption allowed - AT
Deduction u/s. 54 - LTCG - delay towards the impugned construction period - This means that any plots which are not approved by CMDA shall not be permitted for registration or for any other activity like construction after 09.09.2016. Hence the appellant could not start the construction and was waiting for the final outcome of the Judgment. Ultimately, when the legal and procedural environment became clear, the assessee constructed it after 13th Oct 2017. - Benefit of exemption allowed - AT
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