Certificate of Origin verification procedures governed preferential customs exemption, rendering denial of treaty benefits and consequential penalty u...

In rem liability of a conveyance survives absent owner penalty, while driver penalty for diversion of smuggled goods stands.

Personal guarantor liability permits SARFAESI enforcement despite corporate debtor CIRP where no guarantor insolvency application is pending.

Financial debt requires disbursement for time value of money; a flat allotted against service dues creates no financial creditor status.

Prima facie material and strong suspicion justified refusal of discharge in the alleged money-laundering prosecution.

Suppressed turnover based on unreconciled inspection stock survives revised-return disclosure, with reduced estimated additions and penalty sustained.

All-industry duty drawback rates for specified gold and silver jewellery exports are revised through amendments to the drawback schedule.

Specified authority composition under section 72A is amended by substituting the designated fifth committee member.

Cost Inflation Index for financial year 2026-27 is notified, applying from the corresponding tax year onward.

Pension fund tax exemption applies to eligible Indian investments subject to reporting, asset-use, borrowing and governance conditions.

Customs tariff values revised for edible oils, brass scrap, gold and silver, while areca nut valuation remains unchanged.

Special Additional Excise Duty on export-cleared Aviation Turbine Fuel is revised under the amended effective-rate notification.

Special additional excise duty on exported petrol and diesel is revised through substituted per-litre rates effective immediately.

India-UK CETA tariff concessions introduce preferential customs treatment, origin verification, and quota-based rates for specified United Kingdom imp...

Forced-labour import enquiries now permit evidence gathering and recommendations to prohibit affected goods from entering India.

Accredited export test reports must be considered without mandatory CRCL referral where no risk-based intervention or intelligence exists.

GST 'as is where is' regularisation accepts lower tax positions but denies refunds and excludes unreported non-payment.

Suo-moto audit and scrutiny proposals require documented reasons, estimated evasion, DETC recommendation and range-level approval before initiation.

Multi-year GST audit coverage requires examination of subsequent financial years through the current year for full compliance review.

Interest wrongly classified as tax cannot require GST appellate pre-deposit; the appeal must be reconsidered on merits.