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...
Capital gains on partition among family members - determining market value of property - compromise decree resulted in assessee acquiring shares of others - no transfer of property from co-sharers to assessee for 6/8th share on payment of sum - assessee deemed to have acquired property under decree on devolution from father, not through co-parceners - entire capital gains to be treated as long-term - decided in favor of assessee.
Capital gains on partition among family members - determining market value of property - compromise decree resulted in assessee acquiring shares of others - no transfer of property from co-sharers to assessee for 6/8th share on payment of sum - assessee deemed to have acquired property under decree on devolution from father, not through co-parceners - entire capital gains to be treated as long-term - decided in favor of assessee.
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