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    October 5, 2026   Case Laws Income Tax
    Family Jewellery Source Explanation: Valuation reports and family ownership evidence supported deletion of the unexplained-income addition.
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October 5, 2026   Case Laws Income Tax
Family Jewellery Source Explanation: Valuation reports and family ownership evidence supported deletion of the unexplained-income addition.
October 5, 2026   Case Laws Income Tax
Accommodation loan reassessment may stand while additions fail where loans are repaid through banking channels and records establish repayment.
October 5, 2026   Case Laws Income Tax
Foreign Salary Taxability: Passport, employment and NRE account evidence support non-resident claims despite absent foreign tax documents.
October 5, 2026   Case Laws Income Tax
Genuine BSE futures and options profits cannot be treated as unexplained cash credit without evidence of tainted counterparties.
October 5, 2026   Case Laws Income Tax
Specific penalty charges in notices are mandatory, while disputed salary disallowances may be limited after factual assessment.
October 5, 2026   Case Laws Income Tax
Faceless Penalty Scheme jurisdiction shifts to the Penalty Unit once operational, invalidating Assessment Unit cash-contribution penalties.
October 5, 2026   Case Laws Income Tax
Agreement-date stamp valuation requires the same registered property, fixed consideration, and qualifying payment; an unrelated prior booking cannot apply.
October 5, 2026   Case Laws Customs
Re-import exemption protects Indian-registered personal vehicles despite absent export clearance and permits manual Bill of Entry filing.
October 5, 2026   Case Laws Customs
Reverse burden for notified gold shifts to Revenue after lawful procurement records defeat the smuggling-based confiscation allegation.
October 5, 2026   Case Laws Customs
Transaction value rejection requires proof beyond NIDB data, while admitted quantity misdeclaration attracts customs duty and penalty.
October 5, 2026   Case Laws Customs
Tariff classification of DHA algae oil follows Chapter 15 where it remains an edible mixed fatty-acid oil.
October 5, 2026   Case Laws Customs
Optical transceiver classification distinguishes network interface components from complete Optical Transport Network products, preserving customs exemption eligibility.
October 5, 2026   Case Laws Companies Law
Whole-name comparison governs company-name rectification where an omitted letter leaves a name too similar to a registered trade mark.
October 5, 2026   Case Laws Money Laundering
Equivalent-value attachment under the PMLA may extend to property despite unproven lawful sources and pre-crime acquisition.
October 5, 2026   Case Laws Indian Laws
Cheque validity after bank merger: merger does not invalidate the account, so dishonour proceedings continue despite account-closure claims.
October 5, 2026   Case Laws Money Laundering
PMLA attachments cannot rely on later FIRs absent from original proceedings, requiring fresh action after investigation.
October 3, 2026   Case Laws GST
GST refund withholding under Section 54(11) remains available during anti-evasion proceedings without a separate judicial stay.
October 3, 2026   Case Laws GST
Resolution-plan extinguishment bars unfiled GST dues and permits writ review despite a statutory appellate remedy.
October 3, 2026   Case Laws GST
Section 74 fraud allegations must be particularised; an ITC mismatch alone cannot sustain a notice for wrongful credit.
October 3, 2026   Case Laws GST
Bail in CGST prosecution: completed investigation and documentary evidence supported release subject to safeguards against trial interference.

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Home › Highlights › Central Excise › 2014 › February, 2014 › This
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Central Excise

100% EOU - Clearance of non-duty paid goods to DTA - The...

EOU Found Clearing Non-Duty Paid Goods to DTA with Fake Documents; Penalty Confirmed Using Extended Limitation Period.

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Central Excise February 24, 2014 Case Laws AT
100% EOU - Clearance of non-duty paid goods to DTA - The documents prepared by the appellants were found to be fake lead to clandestine removal - demand and penalty confirmed invoking extended period of limitation - AT
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