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    July 11, 2026   Case LawsBenami Property
    Benami determination set aside for inconsistent findings and incomplete evidence review; matter remanded with status quo maintained.
    July 11, 2026   Case LawsCustoms
    Unjust enrichment does not bar customs refund on finalisation of provisional assessment; excess duty was refundable.
    July 11, 2026   Case LawsCustoms
    Show cause notice and director liability barred customs penalties where no hearing and no evidence of personal involvement.
    July 11, 2026   Case LawsCustoms
    Independent examination in customs broker licensing: revocation set aside where authority merely adopted inquiry findings
    July 11, 2026   Case LawsCustoms
    Maintainability of advance ruling applications and NIL AIDC on FTA imports upheld despite partial BCD relief.
    July 11, 2026   Case LawsIBC
    Approved resolution plans extinguish pre-CIRP claims not included, stripping arbitral tribunals of jurisdiction over such disputes.
    July 11, 2026   Case LawsIBC
    Natural justice and sufficient cause justify condoning short delay and reopening reply rights in insolvency proceedings.
    July 11, 2026   Case LawsFEMA
    Deferred import payments treated as foreign exchange borrowing, with directors liable and civil penalty upheld under FEMA.
    July 11, 2026   Case LawsFEMA
    FEMA reporting breach and director liability upheld, while penalties were reduced on proportionality grounds despite later circular plea
    July 11, 2026   Case LawsMoney Laundering
    PMLA bail requires a live scheduled offence and identified proceeds of crime; prolonged custody justified release.
    July 11, 2026   Case LawsService Tax
    Personal-use exclusion and APMC construction taxability guide service tax treatment of government works contract disputes
    July 11, 2026   Case LawsIndian Laws
    Motor accident compensation: income tax returns guide income assessment, but self-employed earnings require business context and fair averaging
    July 11, 2026   Case LawsIndian Laws
    Section 141 NI Act requires specific averments on a director's role; general allegations cannot sustain vicarious liability.
    July 11, 2026   Case LawsIndian Laws
    Cheque dishonour limitation runs from deemed service when returned notice reaches the complainant, restoring conviction and compensation.
    July 11, 2026   Case LawsIndian Laws
    Writ relief against private cryptocurrency exchange rejected where dispute was treated as private commercial and factual claims needed trial.
    July 11, 2026   Case LawsIndian Laws
    Leasehold rights as property under Article 300A: unlawful mining suspension was void and lost lease period was restored.
    July 10, 2026   NotificationsSEBI
    Municipal debt securities framework widened with ESG, pooled financing, electronic advertising and enhanced disclosure requirements.
    July 10, 2026   NotificationsCustoms
    Customs exemption entry revised for Lithium Ion Cell manufacturing capital goods by consolidating and updating eligible machinery
    July 10, 2026   NotificationsCustoms
    BCD exemption for wireless charging module inputs extended to specified components used in cellular mobile phone manufacturing.
    July 10, 2026   NotificationsCustoms
    BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset d...
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    July 11, 2026   Case Laws Benami Property
    Benami determination set aside for inconsistent findings and incomplete evidence review; matter remanded with status quo maintained.
    July 11, 2026   Case Laws Customs
    Unjust enrichment does not bar customs refund on finalisation of provisional assessment; excess duty was refundable.
    July 11, 2026   Case Laws Customs
    Show cause notice and director liability barred customs penalties where no hearing and no evidence of personal involvement.
    July 11, 2026   Case Laws Customs
    Independent examination in customs broker licensing: revocation set aside where authority merely adopted inquiry findings
    July 11, 2026   Case Laws Customs
    Maintainability of advance ruling applications and NIL AIDC on FTA imports upheld despite partial BCD relief.
    July 11, 2026   Case Laws IBC
    Approved resolution plans extinguish pre-CIRP claims not included, stripping arbitral tribunals of jurisdiction over such disputes.
    July 11, 2026   Case Laws IBC
    Natural justice and sufficient cause justify condoning short delay and reopening reply rights in insolvency proceedings.
    July 11, 2026   Case Laws FEMA
    Deferred import payments treated as foreign exchange borrowing, with directors liable and civil penalty upheld under FEMA.
    July 11, 2026   Case Laws FEMA
    FEMA reporting breach and director liability upheld, while penalties were reduced on proportionality grounds despite later circular plea
    July 11, 2026   Case Laws Money Laundering
    PMLA bail requires a live scheduled offence and identified proceeds of crime; prolonged custody justified release.
    July 11, 2026   Case Laws Service Tax
    Personal-use exclusion and APMC construction taxability guide service tax treatment of government works contract disputes
    July 11, 2026   Case Laws Indian Laws
    Motor accident compensation: income tax returns guide income assessment, but self-employed earnings require business context and fair averaging
    July 11, 2026   Case Laws Indian Laws
    Section 141 NI Act requires specific averments on a director's role; general allegations cannot sustain vicarious liability.
    July 11, 2026   Case Laws Indian Laws
    Cheque dishonour limitation runs from deemed service when returned notice reaches the complainant, restoring conviction and compensation.
    July 11, 2026   Case Laws Indian Laws
    Writ relief against private cryptocurrency exchange rejected where dispute was treated as private commercial and factual claims needed trial.
    July 11, 2026   Case Laws Indian Laws
    Leasehold rights as property under Article 300A: unlawful mining suspension was void and lost lease period was restored.
    July 10, 2026   Notifications SEBI
    Municipal debt securities framework widened with ESG, pooled financing, electronic advertising and enhanced disclosure requirements.
    July 10, 2026   Notifications Customs
    Customs exemption entry revised for Lithium Ion Cell manufacturing capital goods by consolidating and updating eligible machinery
    July 10, 2026   Notifications Customs
    BCD exemption for wireless charging module inputs extended to specified components used in cellular mobile phone manufacturing.
    July 10, 2026   Notifications Customs
    BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset date.

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      Money Laundering

      A company may respond to a PMLA investigation summons through an...

      Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and attendance.

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      Money LaunderingJuly 24, 2026Case LawsHC
      A company may respond to a PMLA investigation summons through an authorised agent or signatory where the summons contemplates attendance by a Director or authorised signatory. The HC permitted such representation because the company and its Directors undertook to cooperate with the investigation and to appear whenever required, and the authority had no objection to recording the agent's statement. The authority was directed to allow the authorised representative's appearance, without relieving the company or its Directors of their obligation to cooperate and attend when required.
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