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...
Long term capital gain - actual owner of the property - Holder of Power Of Attorney (POA) - Transfer of asset u/s 2(47) - In the absence of any transfer document coupled with transfer of possession it cannot be concluded that the assessee was owner of the property in law.- AT
Long term capital gain - actual owner of the property - Holder of Power Of Attorney (POA) - Transfer of asset u/s 2(47) - In the absence of any transfer document coupled with transfer of possession it cannot be concluded that the assessee was owner of the property in law.- AT
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