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.54F - Receipt of 10 flats in lieu of Joint development agreement (JDA) of land - assessee did not offer any long term capital gain (LTCG) on entering into joint venture agreement in respect of property - once ecemption u/s 54F is allowed, no capital gain that would remain which is chargeable to tax in the hands of the assessee. - AT
Deduction u/s.54F - Receipt of 10 flats in lieu of Joint development agreement (JDA) of land - assessee did not offer any long term capital gain (LTCG) on entering into joint venture agreement in respect of property - once ecemption u/s 54F is allowed, no capital gain that would remain which is chargeable to tax in the hands of the assessee. - AT
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