Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Suspension of Customs Broker License - over-valuation of ‘rough diamonds/precious stones’ - the gap of more than a year since the alleged overvaluation was attempted, and the continued operation of the appellant as a customs broker since then, does indeed raise doubts about the urgency for suspension. - the impugned order has not recorded any justification for curtailing the broking operations of the appellant at this stage. - order of suspension set aside - AT
Suspension of Customs Broker License - over-valuation of ‘rough diamonds/precious stones’ - the gap of more than a year since the alleged overvaluation was attempted, and the continued operation of the appellant as a customs broker since then, does indeed raise doubts about the urgency for suspension. - the impugned order has not recorded any justification for curtailing the broking operations of the appellant at this stage. - order of suspension set aside - AT
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