Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...

Customs exemption exclusions require proof that imported flavour compounds are alcoholic beverage preparations, not reliance on earlier findings.

Customs transaction value rejection based on comparable imports sustained, with penalties for deliberate undervaluation and abetment.

Liberal construction of beneficial drawback schemes requires merits review of delayed Brand Rate applications within the extendable period.

Locus standi in winding-up proceedings: former director's individual challenge to creditors' claims was barred by prior final adjudication.

Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...

PMLA committal requires prior cognizance, protecting a substantially completed scheduled-offence trial from delay and preserving speedy trial rights.

PMLA twin conditions bar regular bail where alleged undervalued asset sales generated unrecorded cash and investigation risks persist.

Composite high seas sale consideration includes letter of credit costs and cannot be split into taxable banking services.

Personal liability for trust cheque dishonour requires proof of enforceable debt; rebutted presumptions support acquittal.

Net Owned Fund compliance remained mandatory despite a pending amalgamation proposal, sustaining cancellation of NBFC registration.

Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...

Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...

DPIIT-recognized start-ups gain Source from India access through active IEC status, including an exception to export-realisation eligibility.

Condonation of delayed GST appeals can preserve merits review and suspend recovery pending appellate determination of tax liability.

Opportunity to respond to show-cause notices restored as tax demand and time-barred appellate orders were set aside

GST self-assessment scrutiny must precede demand proceedings alleging undervaluation of bank guarantees and suppressed taxable value.

Provisional attachment expires after its statutory duration, making the challenge infructuous without a merits determination.

Ophthalmic surgical microscopes fall under medical instruments heading 9018 and qualify for the concessional GST rate.

Paper bag classification under the concessional entry places qualifying paper sacks and bags at the lower GST rate.