Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
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An appeal against a provisional release order was maintainable because the High Court had granted liberty to challenge that order during the writ proceedings. The Tribunal then held that the condition requiring a bank guarantee for release of seized goods was arbitrary and unreasonable: the importer had obtained an unchallenged advance ruling on classification, the CRCL reports were ambiguous and delayed, moisture-content parameters relevant to roasted areca nuts could not be ignored, and prior laboratory material supported the claimed description. Release was ordered on the remaining provisional conditions, without prejudice to final adjudication on classification and merits.
An appeal against a provisional release order was maintainable because the High Court had granted liberty to challenge that order during the writ proceedings. The Tribunal then held that the condition requiring a bank guarantee for release of seized goods was arbitrary and unreasonable: the importer had obtained an unchallenged advance ruling on classification, the CRCL reports were ambiguous and delayed, moisture-content parameters relevant to roasted areca nuts could not be ignored, and prior laboratory material supported the claimed description. Release was ordered on the remaining provisional conditions, without prejudice to final adjudication on classification and merits.
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