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    September 10, 2026   Case Laws Customs
    Show-cause notice limits: courier penalties failed where new allegations, invalid KYC objections, and knowledge of prohibited exports were unproven.
    September 10, 2026   Case Laws Customs
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September 10, 2026   Case Laws Customs
Show-cause notice limits: courier penalties failed where new allegations, invalid KYC objections, and knowledge of prohibited exports were unproven.
September 10, 2026   Case Laws Customs
Automotive sensor classification follows objective characteristics and specific tariff entries, limiting residual classifications, unsupported reclassification, extended demands and IGST interest.
September 10, 2026   Case Laws Customs
Penalty proportionality in customs undervaluation reduced sanctions where the broker sought first check and lacked sole responsibility.
September 10, 2026   Case Laws Customs
Customs reclassification burden and certified electronic evidence protected declared naphtha classification and defeated alleged origin misdeclaration.
September 10, 2026   Case Laws SEBI
Buyback escrow release does not immunise alleged market fraud, which requires evidence on the balance of probabilities.
September 10, 2026   Case Laws IBC
Personal guarantor insolvency jurisdiction follows the corporate debtor's CIRP Bench, enabling inter-territorial transfer and preventing parallel proceedings.
September 10, 2026   Case Laws IBC
Pre-existing operational-debt disputes prevent insolvency proceedings from determining contested transactions, sustaining rejection of the creditor's initiation application.
September 10, 2026   Case Laws Indian Laws
Section 47-A undervaluation threshold: fraudulent intent requirement faces reconsideration after referral to a larger Bench for authoritative resolution.
September 10, 2026   Case Laws Indian Laws
RBI supersession powers over multi-State co-operative banks operate independently of the constitutional six-month ceiling and permit statutory extensions.
September 10, 2026   Case Laws Indian Laws
Rebuttable cheque dishonour presumption fails where the complainant cannot prove loan capacity, financial trail, or material witness.
September 9, 2026   Case Laws Income Tax
Misreporting penalties require identified statutory grounds and evidence beyond a transparently claimed but disallowed political donation deduction.
September 9, 2026   Case Laws GST
Ex parte GST appellate orders against a wound-up company require notice and a personal hearing for its liquidator.
September 9, 2026   Case Laws GST
Owner's transport documents in goods detention proceedings require consideration before penalties are imposed, requiring fresh adjudication.
September 9, 2026   Case Laws GST
GST search authorisations require recorded reasons, while investigation-based demands can proceed without prior return scrutiny.
September 9, 2026   Case Laws GST
Pre-charge evidence in GST prosecutions requires formal summoning and a hearing before cognizance under prescribed criminal procedure.
September 9, 2026   Case Laws GST
Alternative statutory remedy limits writ challenges to GST determinations involving disputed factual questions and available appellate review.
September 9, 2026   Case Laws GST
Mandatory personal hearing in GST adjudication requires notice of a specific date, time and venue before adverse orders.
September 9, 2026   Case Laws GST
Environmental charitable GST exemption protected effluent-treatment services, while absent fraud or wilful suppression invalidated extended demand proceedings.
September 9, 2026   Case Laws GST
Prior appellate resolution bars an unreconciled subsequent tax adjudication order and its consequential bank recovery notice.
September 9, 2026   Case Laws GST
Merits-Based GST Refund Appeals Require Reasoned Decisions, Preventing Dismissal Solely for Non-Appearance and Requiring Fresh Adjudication

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Home › Highlights › Money Laundering › 2026 › September, 2026 › This
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Money Laundering

Prior release of frozen property for failure to file a...

Equivalent-value attachment survives prior release and environmental compensation where deposits may represent proceeds from alleged illegal mining activities.

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Money Laundering September 11, 2026 Case Laws AT
Prior release of frozen property for failure to file a prosecution complaint within the prescribed period does not decide the merits or bar a subsequent attachment. Orders quashing predicate-offence and money-laundering proceedings for particular individuals do not prevent continuation of proceedings against a firm or adjudication of attachments concerning other individuals. Compensation paid for environmental-clearance and forest-law violations neither compounds money-laundering offences nor offsets proceeds of crime from alleged illegal mining. Bank deposits representing available proceeds of crime, or their equivalent value, remain attached pending finality of the PMLA trial.
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