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 characters0/2000
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.
RelevanceDefaultDate
    Scope of reassessment restricts unrelated additions when the recorded escapement issue is accepted without any addition.
    Capital-gains exemption for under-construction flats remains available despite developer delay and may be admitted despite return-form omission.
    Holding period of flat allotment rights runs from reservation, supporting long-term capital gain and indexation on surrender.
    Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
    Bona fide property-sale receipts supported by records may avoid cash-transaction penalties where genuineness and identity are established.
    Satisfactory source evidence for foreign assets prevents their treatment as undisclosed assets and removes consequential Black Money Act penalty.
    Customs exemption for EOU manufacturing inputs survives excess waste when authorised clearance occurs on payment of applicable duty.
    Intentional aid is essential for abetment; a Customs House Agent employee need not verify customs-sealed container contents.
    Bill of entry amendment remains available where loss evidence predates final clearance for home consumption after provisional assessment.
    Provisional release security was moderated for non-IPR garments, with full bond retained pending provisional assessment.
    Blood glucose monitoring systems fall under chemical analysis instruments, displacing classification as general medical and surgical instruments.
    Discretionary confiscation under FEMA requires a reasoned factual exercise and is not automatic alongside monetary penalties.
    Distinct money-laundering offence permits PMLA prosecution after predicate-offence conviction; double jeopardy does not apply.
    Reasoned adjudication of crypto asset freezing required findings on ownership, platform control, knowledge, and nexus with proceeds of crime.
    Proceeds of crime classification upheld where claimed salary and loan receipts lacked supporting employment, loan, and repayment evidence.
    Statutory exemption certificates bind departmental authorities; a refund recovery notice cannot allege misrepresentation without the issuing committee...
    Prima facie criminal liability for excise-duty evasion requires admissible independent evidence, not departmental adjudication orders alone.
    Secured creditor priority under the RDB Act overrides subsequent VAT charges on land bought through bank auction.
    Customs port appointment enables Udangudi to unload imported coal under the amended customs notification.
    Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
❯❯
MaximizeMaximizeMaximize
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 SummariesHide All Summaries

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters

      Section 80 of the Customs Act is the specific mechanism for...

      Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      CustomsAugust 6, 2026Case LawsHC
      Section 80 of the Customs Act is the specific mechanism for detention and return or re-export of dutiable or prohibited articles in passenger baggage, available only where the passenger makes a true declaration under Section 77. Section 125 provides a general, discretionary power to allow redemption of confiscated prohibited goods on payment of fine, but does not independently permit re-export or override Section 80. Applying the principle that a special provision prevails over a general provision, undeclared gold intercepted after the passenger crossed the Green Channel could not be re-exported through redemption where no Section 80 detention was sought. Revisional correction of such legally impermissible discretion was within statutory power.

      Topics

      ActsIncome Tax