Certificate of Origin verification requires transaction-specific scrutiny; supplier non-cooperation alone cannot defeat preferential tariff treatment ...

Burden of proof in gold confiscation requires corroborated smuggling evidence, while currency nexus and cross-examination remain essential safeguards.

Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...

Deliberate customs undervaluation attracts separate partner liability despite post-detection duty payment, which may only mitigate penalty quantum.

Customs investigation deposit refunds remain available when departmental records verify payment and the underlying duty demand is set aside.

Late filing fees on supplementary Bills of Entry require assessment of sufficient cause and cannot be imposed mechanically.

Contemporaneous import values govern customs valuation, preventing unsupported declared-value enhancement and consequential confiscation or penalties.

Prospective exemption amendments cannot cure incomplete electric vehicle kit imports lacking components required under the earlier concessional-duty e...

Direct nexus requirement confines customs exemption to manufacturing inputs, excluding capital-goods spares used in PCB production.

Motor-vehicle parts classification governs dashboard display assemblies, excluding flat-panel display treatment and the related customs exemption.

Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...

Inherent jurisdiction, mandatory FERA notice and speedy-trial protections required quashing of prolonged criminal proceedings.

Anticipatory bail under PMLA remains available despite ineffective proclamation proceedings, subject to satisfaction of statutory twin conditions.

Proceeds of crime require a proven scheduled-offence nexus; prolonged pre-trial detention may justify regular bail under PMLA.

Money-laundering prosecution focuses on scheduled offences and proceeds of crime, while discharge requires only a prima facie case.

Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...

Equivalent-value property attachment extends to pre-existing assets when alleged crime proceeds cannot be traced or recovered.

Despatch money under FOB export contracts is a contractual incentive, not taxable consideration for port services without a service nexus.

Stamp duty on mining leases may rest on anticipated royalty where extraction value is indeterminate at execution.

Contractual GST reimbursement arbitration remains valid, but unsupported tax calculations may be severed and remitted for fresh determination.