Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Exemption u/s 54F - assessee engaged in purchase and sale of plots/lands - it did not mean that assessee was debarred from holding some plots/land as capital asset and claim benefit u/s 54F - AT
Exemption u/s 54F - assessee engaged in purchase and sale of plots/lands - it did not mean that assessee was debarred from holding some plots/land as capital asset and claim benefit u/s 54F - AT
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