Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Finality of Bill of Entry assessment bars customs demand proceedings when self-assessment is left unchallenged.
    Essential character and Rule 2(a) drive classification of unassembled SafeStore Auto systems with lockers under CTH 8303.
    Anticipatory bail in Customs investigation granted where documentary evidence sufficed and custodial interrogation was found unnecessary.
    Pending offer to deposit the full claimed debt can affect insolvency admission where the tribunal had already entertained the application.
    Joint venture obligations are not taxable service when co-venturers perform mutual duties for a common commercial objective.
    Delay and laches barred writ interference against long-pending show cause notices; merits left to competent authority.
    Input tax credit under GST requires proof of supplier tax payment; reading down of the condition was refused
    Damages under arbitral award are not taxable supply where settlement is merely consequential to award satisfaction
    Consolidated GST show cause notices upheld, while limitation must still be tested separately for each period covered.
    Document Identification Number defect invalidates GST assessment orders; delayed writs entertained subject to partial tax deposit and remand.
    Directory waiver filing period under GST notification cannot be treated as a mandatory bar on delayed applications.
    Interim bail and writ protection under CGST Act confined to criminal proceedings, leaving revenue adjudication under Sections 73 and 74 unaffected.
    Natural justice in GST adjudication: replies must be considered, with fresh hearing granted after a conditional deposit undertaking.
    Educational institution exemption denied for supplementary coaching; services treated as taxable commercial training and coaching under GST.
    Electric bus hiring with operator classified as vehicle rental; electricity is not "fuel", so residual GST rate applies.
    Jurisdiction and regular assessment are prerequisites for prosecution over failure to file an income tax return.
    Reassessment limitation and sanction rules under the amended regime were upheld for the relevant assessment year.
    Third-party seized material needs independent corroboration before alleging cash receipts, profit estimation, or on-money payments.
    Appellate jurisdiction is confined to the year under appeal; directions to reopen earlier years were expunged.
    Rejection of books and profit estimation: ITAT upheld section 145(3) but cut estimated profit from 8% to 5%.
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

Abetment of attempted export requires proof that the alleged...

Intentional aid is essential for abetment; a Customs House Agent employee need not verify customs-sealed container contents.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs July 23, 2026 Case Laws HC
Abetment of attempted export requires proof that the alleged abettor intentionally aided the offence by an act or unlawful omission; merely introducing an intermediary or being unable to secure that person's appearance does not establish participation in a smuggling conspiracy. A Customs House Agent's regulatory duties include verifying client identity and prescribed documentation, but do not require employees to inspect goods inside containers already examined and sealed by customs authorities. Accordingly, an employee who only arranged containers in the ordinary course of business could not be held liable for misdeclared prohibited goods without material connecting him to the conspiracy.

Topics

Acts Income Tax