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...
The consent decree u/s 50C granted absolute ownership rights to Smt. Manju Agarwal over the 1314 sq.ft. office premises, allowing her to use, enjoy, and deal with it without objection. The property was sold by Nav Technology Pvt. Ltd., represented by Ms. Anmol Agarwal, without authority from other directors. The executing court cannot direct a person other than the vendor to bear tax liability arising from the transaction, as it would violate Income Tax Act provisions. While the judgment-debtors disregarded the decree's intention, the court cannot ask Smt. Manju Agarwal to shoulder tax responsibility at this stage. Further evidence is required regarding surrender or surrender value of the VIP Road property. As some decree obligations have been complied with, the other prayers cannot be allowed without specific details.
The consent decree u/s 50C granted absolute ownership rights to Smt. Manju Agarwal over the 1314 sq.ft. office premises, allowing her to use, enjoy, and deal with it without objection. The property was sold by Nav Technology Pvt. Ltd., represented by Ms. Anmol Agarwal, without authority from other directors. The executing court cannot direct a person other than the vendor to bear tax liability arising from the transaction, as it would violate Income Tax Act provisions. While the judgment-debtors disregarded the decree's intention, the court cannot ask Smt. Manju Agarwal to shoulder tax responsibility at this stage. Further evidence is required regarding surrender or surrender value of the VIP Road property. As some decree obligations have been complied with, the other prayers cannot be allowed without specific details.
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