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...
Deemed Sale - crane services given by the assessee to the Govt./Private institution - Transfer of right to use goods - The control and possession of the crane, as evidenced by the requirements imposed under Condition Nos. 17 and 28, lay with the respondent-assessee only. Hence, there were no mitigating circumstances warranting the contract to encapsulate a sale as provided u/s 2(35)(iv) of the Act of 2003 read with Article 366(29A) of the Constitution of India. - HC
Deemed Sale - crane services given by the assessee to the Govt./Private institution - Transfer of right to use goods - The control and possession of the crane, as evidenced by the requirements imposed under Condition Nos. 17 and 28, lay with the respondent-assessee only. Hence, there were no mitigating circumstances warranting the contract to encapsulate a sale as provided u/s 2(35)(iv) of the Act of 2003 read with Article 366(29A) of the Constitution of India. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
