Burden of proof for notified gold supports confiscation, while penalties require corroborated evidence of conscious dealing or abetment.

Baggage-related customs confiscation orders require statutory revision, as Tribunal appellate jurisdiction is excluded for such disputes.

Statutory auditor criminal liability requires designated responsibility, knowing false statements, or wilful default; negligence alone does not suffic...

TReDS receivables remain operational debt, and implemented resolution plans cannot be reopened through delayed creditor reclassification claims.

Prescriptive right of way may be protected in insolvency when access is necessary to realise liquidation-estate assets.

Limitation in insolvency appeals remains tied to the original order, while clerical corrections do not restart statutory time limits.

Anticipatory bail under money-laundering law requires satisfaction of twin conditions, with medical claims needing evidence of serious emergency.

Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...

Customs arrears recovery framework creates dedicated Tax Recovery Cells with mandatory monitoring, enforcement timelines, reporting, and write-off pro...

Export sample testing accepts valid recognised laboratory reports unless risk intervention or intelligence requires verification through existing proc...

Self-sealing permission remains valid unless withdrawn, while EDI registrations receive interim extensions pending system enhancement.

Express Cargo Clearance System launches at Navi Mumbai airport for electronic import and export courier shipment clearance.

Placement memorandum filing rules enable faster AIF scheme launches while preserving manager and merchant banker disclosure accountability.

Statutory pre-deposit defects in GST appeals must be curable before dismissal, enabling merits-based appellate consideration after compliance.

GST reimbursement under gas-sale contracts requires admissible proof, while prior invoice payments do not automatically establish waiver or estoppel.

Efficacious statutory appellate remedy bars writ review, while bona fide writ-pendency time may be excluded from appeal limitation.

Natural justice in GST demand adjudication requires an effective hearing, permitting writ relief despite an alternative appellate remedy.

Condonation of delay required where an unrepresented appellant had sufficient cause, restoring statutory appeal for merits review.

Ex parte GST adjudication requires a fair opportunity to reply and be heard before fresh determination proceeds.

Commensurate price reduction is mandatory for input tax credit benefits; free construction work cannot satisfy anti-profiteering obligations.