Unjust enrichment in customs refunds fails where sales evidence proves duty incidence was not passed to buyers.

Customs detention starts the notice limitation period, invalidating extensions issued after the original period expires.

Customs detention without seizure requirements is arbitrary; imported goods require conditional release while assessment and adjudication continue.

Customs show cause adjudication must meet statutory timelines; procedural amendments cannot revive stale or delayed claims.

Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...

Social Welfare Surcharge requires actual collection of basic customs duty, not MEIS or SEIS scrip debits.

Lawful domestic procurement evidence defeats gold confiscation when authorities fail to verify documents or prove smuggling and currency-sale links.

Burden of proof for foreign-origin gold requires lawful import evidence; unsupported claims can trigger confiscation and penalties.

Vegetable extract classification: standardising oil and antioxidant additions do not convert Keranat into a residual food preparation.

Front-running allegations require SEBI's statutory complaint, barring investor FIRs that seek to prosecute securities-market offences directly.

Use of alleged crime proceeds for another company's liabilities rejected; interim release of frozen funds set aside.

SCMTR compliance governs new Vizhinjam EXIM operations, restricting cargo to direct port delivery, direct port entry and regulated transshipment.

Debt-funded road maintenance may be added back to InvIT distributable cash flows subject to approvals, certification and disclosures.

Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...

Judicial review of interim tender clarification was premature until the authority considered bidder responses and made a reasoned bid decision.

Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...

GST portal-only notice after registration cancellation is invalid; fresh adjudication requires lawful service and hearing opportunity.

Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...

Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...

Portal-only service of GST show cause notice cannot sustain ex parte adjudication without effective opportunity to respond.