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 u/s 56(2)(vii)(b) - immovable property having difference between actual consideration and stamp duty value - the mere fact that some stray revenue entries have gone against the assessees or no sale deed had been executed in their favour would not amount to them having not actually “received” the land in issue once they have received the corresponding exact compensation of their respective shares under the land acquisition law. - AT
Addition u/s 56(2)(vii)(b) - immovable property having difference between actual consideration and stamp duty value - the mere fact that some stray revenue entries have gone against the assessees or no sale deed had been executed in their favour would not amount to them having not actually “received” the land in issue once they have received the corresponding exact compensation of their respective shares under the land acquisition law. - AT
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