Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Tariff values under the Customs Act are revised by substituting Tables 1 to 3 for specified goods, including crude palm oil, palmolein, crude soya bean oil, brass scrap, gold, silver and areca nuts. The notification fixes or restates the tariff values for these items, including no-change values for gold, silver and areca nuts, and applies specific tariff values for the listed oils and brass scrap. The operative effect is that customs valuation for the covered goods is to be determined using the substituted tariff values from 30 May 2026.
Tariff values under the Customs Act are revised by substituting Tables 1 to 3 for specified goods, including crude palm oil, palmolein, crude soya bean oil, brass scrap, gold, silver and areca nuts. The notification fixes or restates the tariff values for these items, including no-change values for gold, silver and areca nuts, and applies specific tariff values for the listed oils and brass scrap. The operative effect is that customs valuation for the covered goods is to be determined using the substituted tariff values from 30 May 2026.
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