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...
Addition as income from other sources - Stamp value in excess of consideration price - gift of flat to a grandson - Addition made against the clubbing of income u/s 56(2)(vii)(b) read with Section 64(1A) of the Act - gift of flat to a grandson does not come within the clutches of sec. 56(2)(viib) since grandfather and grandson are relative.
Addition as income from other sources - Stamp value in excess of consideration price - gift of flat to a grandson - Addition made against the clubbing of income u/s 56(2)(vii)(b) read with Section 64(1A) of the Act - gift of flat to a grandson does not come within the clutches of sec. 56(2)(viib) since grandfather and grandson are relative.
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