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    September 9, 2026   Case Laws Income Tax
    Suppressed turnover taxability limits assessment to embedded profit, while cash-payment disallowance requires payment-wise threshold verification.
    September 9, 2026   Case Laws Income Tax
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    Pre-import condition breach under Advance Authorisation requires Bill of Entry-wise IGST reassessment, while interest and penalties fail.
    September 9, 2026   Case Laws Customs
    Customs valuation safeguards invalidate unsupported declared-value rejection, unauthenticated electronic evidence, proxy-importer duty demands, and re...
    September 9, 2026   Case Laws Customs
    Sole or principal use classification protects GEHO pump-specific components from residual material-based tariff treatment and related duty demands.
    September 9, 2026   Case Laws Customs
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    September 9, 2026   Case Laws Money Laundering
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September 9, 2026   Case Laws Income Tax
Suppressed turnover taxability limits assessment to embedded profit, while cash-payment disallowance requires payment-wise threshold verification.
September 9, 2026   Case Laws Income Tax
Transfer-pricing adjustments must reflect functional comparability, working-capital effects, and avoid duplicating interest on associated-enterprise receivables.
September 9, 2026   Case Laws Income Tax
Transfer pricing consistency under TNMM protects integrated intra-group service benchmarking where facts and business model remain unchanged.
September 9, 2026   Case Laws Income Tax
Reassessment based on specific investigation information upheld where alleged accommodation-entry loan showed a live nexus with escaped income.
September 9, 2026   Case Laws Income Tax
Working capital adjustments require reasonably accurate computations, while CSR donations may qualify separately for charitable deduction.
September 9, 2026   Case Laws Income Tax
AE segmental benchmarking and CCD interest deductions survive disclosure reclassification where arm's-length margins and debt status are established.
September 9, 2026   Case Laws Customs
Interim stay exclusion under customs limitation begins when connected writ protection ends, preserving timely duty adjudication.
September 9, 2026   Case Laws Customs
Customs-duty exemption for salvage-operation stores concerns duty rates, requiring a direct Supreme Court challenge rather than High Court appeal.
September 9, 2026   Case Laws Customs
Bank account freezing under Customs law cannot continue beyond the statutory maximum merely because a show-cause notice was issued.
September 9, 2026   Case Laws Customs
Restricted gold import conditions: breach permits absolute confiscation, while redemption remains discretionary and is rarely disturbed on writ review.
September 9, 2026   Case Laws Customs
Written acceptance of customs reassessment does not waive appeal rights where enhanced valuation is paid under protest.
September 9, 2026   Case Laws Customs
Pre-import condition breach under Advance Authorisation requires Bill of Entry-wise IGST reassessment, while interest and penalties fail.
September 9, 2026   Case Laws Customs
Customs valuation safeguards invalidate unsupported declared-value rejection, unauthenticated electronic evidence, proxy-importer duty demands, and redemption fine.
September 9, 2026   Case Laws Customs
Sole or principal use classification protects GEHO pump-specific components from residual material-based tariff treatment and related duty demands.
September 9, 2026   Case Laws Customs
Bail conditions in customs-duty evasion investigation permit continued inquiry while addressing evidence-tampering concerns through procedural safeguards.
September 9, 2026   Case Laws SEBI
Arrest warrants against accused already on bail require prior summons unless circumstances justify coercive attendance measures.
September 9, 2026   Case Laws IBC
Continuing default and debt acknowledgment preserved limitation for the insolvency application after the revival scheme failed.
September 9, 2026   Case Laws FEMA
Reasoned and proportionate FERA penalties require explained quantification after excluded contraventions and RBI write-offs, preventing disproportionate retention.
September 9, 2026   Case Laws Money Laundering
Prolonged incarceration can outweigh PMLA bail restrictions where predicate-offence investigation remains incomplete and safeguards protect trial integrity.
September 9, 2026   Case Laws Money Laundering
Subsisting Scheduled Offence Required: PMLA summons fail when predicate prosecution is quashed for investigative jurisdictional defect.

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Home › Highlights › Central Excise › 2013 › November, 2013 › This
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Central Excise

100% EOU - Clearance of goods from Domestic Tariff Area – A...

EOU Cleared Goods from DTA Without Authorization; Penalty Waived u/s 11AC for Duty Component.

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Central Excise November 12, 2013 Case Laws AT
100% EOU - Clearance of goods from Domestic Tariff Area – Authorization not taken or even applied – The petitioner was entitled to clear goods for sale to the DTA, though prospectively - Thus relief granted to the extent of penalty of an equivalent amount as the duty component, imposed u/s 11AC - AT
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