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    July 3, 2026   Case Laws Customs
    Contemporaneous protest and deliberate misdeclaration: re-measurement rejected, but customs penalty set aside for marginal slab overage.
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July 3, 2026   Case Laws Customs
Contemporaneous protest and deliberate misdeclaration: re-measurement rejected, but customs penalty set aside for marginal slab overage.
July 3, 2026   Case Laws Customs
EPS-ECU parts classified as steering system components where no independent electrical function exists.
July 3, 2026   Case Laws Customs
Fully mechanised jewellery exports satisfy Replenishment Scheme value addition; customs duty demand and penalties were set aside.
July 3, 2026   Case Laws Customs
Related-party customs valuation: declared prices rejected, deductive and computed methods applied, with SAD exemption denied
July 3, 2026   Case Laws IBC
Fake AI-generated precedents vitiate adjudication, with unverified citations contaminating the decision-making process and undermining the rule of law.
July 3, 2026   Case Laws IBC
Bankruptcy filing timeline under Section 121(2) is directory; delay may be condoned on sufficient cause.
July 3, 2026   Case Laws IBC
Claim verification in insolvency: unsupported farmer compensation failed, and lease charges were limited to the insolvency commencement date.
July 3, 2026   Case Laws IBC
Valid service through registered email sustains Section 7 admission for interest default and revived loan dues.
July 3, 2026   Case Laws IBC
Registered homebuyer claims in CIRP records survive delay when notice is absent and allotment details are documented.
July 3, 2026   Case Laws Money Laundering
Inter-agency sharing under PMLA upheld where prima facie extremist-funding material justified continued investigation at early stage.
July 3, 2026   Case Laws Money Laundering
Continuing money-laundering doctrine sustains provisional attachment where proceeds of crime are dealt with after predicate offence.
July 3, 2026   Case Laws Service Tax
Overseas services consumed abroad were outside reverse charge tax, and the demand failed on classification and limitation.
July 3, 2026   Case Laws Service Tax
SEZ refund limitation cannot override the SEZ exemption scheme; time-bar rejection of service tax refund was set aside.
July 3, 2026   Case Laws Service Tax
Principal-to-principal cargo space trading is not taxable service; markup alone cannot create service tax liability.
July 3, 2026   Case Laws Service Tax
VCES finality and non-commercial construction classification defeat most service tax demands, while only admitted manpower supply tax survives
July 3, 2026   Circulars Customs
Pan-India SCMTR rollout extends transitional relief and bars penal action for filing difficulties until 31 August 2026.
July 2, 2026   Notifications Money Laundering
Aadhaar authentication for PMLA compliance extended to a new reporting entity under RBI consultation
July 2, 2026   Notifications Customs
Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts from 1 July 2026.
July 2, 2026   Circulars DGFT
EPM compliance support revised with higher MSME reimbursement, two-stage claims, and export-linked instalment release
July 2, 2026   Circulars DGFT
Market access support guidelines amended: BSM delegation size cut to 25 and advance grants must be refunded promptly on cancellation.

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Central Excise

Waiver of pre-deposit - tribunal directed the petitioner to...

Tribunal Orders Petitioner to Deposit Rs. 1.14 Crores; Evaluates Net Worth for Financial Assessment.

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Central Excise September 5, 2014 Case Laws HC
Waiver of pre-deposit - tribunal directed the petitioner to deposit a sum of ₹ 1.14 crores - tribunal must consider the argument of net-worth for ascertaining financial position - HC
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Acts Income Tax
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