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...
Nature of receipt - relinquishment of trusteeship - additions to the income of the trustees by way of excess consideration received for the sale of the rubber plantation - The High Court concluded that consideration received by trustees for the relinquishment of their trusteeship could not be treated as a capital receipt but should be regarded as income and taxed under the appropriate head. The court remanded the matter back to the tribunal to pass a fresh order in light of its findings.
Nature of receipt - relinquishment of trusteeship - additions to the income of the trustees by way of excess consideration received for the sale of the rubber plantation - The High Court concluded that consideration received by trustees for the relinquishment of their trusteeship could not be treated as a capital receipt but should be regarded as income and taxed under the appropriate head. The court remanded the matter back to the tribunal to pass a fresh order in light of its findings.
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